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2017 (4) TMI 1360 - AT - Central ExciseExtended period of limitation - the plea of the assessee-appellants is that the extended period cannot be initiated as the entire demand is time-barred - Held that:- The show cause notice dated 30-4-2008 was issued for the motor vehicles cleared by the noticee no. 1 during the period 1-11-2004 to 31-3-2007. From the record, it also appears that the statements of the assessee-appellants were recorded by the Officers in the month of December, 2005 and the notice was issued on 30-4-2008. In the instant case, it was well within the knowledge of the assessee-appellants that the duty is payable @ 110%. Thus, the notice was issued correctly invoking the extended period of limitation. Appeal dismissed - decided against assessee-appellants.
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