Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2015 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (9) TMI 408 - HC - Central ExciseInvocation of extended period of limitation - Suppression of facts - Held that:- Once the issue of invocation of extended period of limitation raises a mixed question of fact and law, then the Tribunal found and on facts that assuming the larger period could have been invoked the Revenue / Department was aware that the assessee sold the goods from the depot piece meal. Once the Revenue was so aware and as found by the Tribunal on facts, then, the extended period could not have been invoked and applied. Any larger controversy and wider question was really not arising in the given facts and circumstances. by alleging suppression can the larger period be invoked and for that purpose a fresh show cause notice can be issued or not is a question which we keep open for decision in an appropriate case. We find that on facts the Tribunal was justified in interfering with the order-in-original. - Decided against Revenue.
|