Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2018 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 1798 - GAUHATI HIGH COURTTime Limitation - demand of Central Excise Duty u/s 11A(4) of the CEA, 1944 along with interest thereon in terms of Section 11AA and penalty in terms of Section 11AC - Although by the impugned common order, the Tribunal has remanded the cases to the adjudicating authority for fresh de novo decision on merit, the objection of appellants that the demands were barred by limitation has been rejected on the ground that the department is entitled to the extended period of limitation for raising the demands. Held that:- Appeal disposed off with a direction that the assessing authority will examine and decide the cases remanded to it on merit without applying the extended period of limitation as provided under Section 11A of the Central Excise Act, 1944.
|