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2018 (1) TMI 1715 - BOMBAY HIGH COURTExtended period of limitation - Short payment of duty - intent to evade tax - HELD THAT:- It is undisputed that the show cause notice invoked the extended period. That is beyond a normal period of one year. For the extended period to be invoked, there are certain pre-requisites and pre-conditions, which the Revenue has to satisfy in terms of the statutory provision, namely, section 11A of the Central Excise Act, 1944. The tribunal found from the factual matters that there were not one, but two audits and the second one was for the overlapping period. If during both, the Revenue could not trace out anything, which was held back by the assessee or was unable to unearth from the records the necessary materials to allege suppression, then, the invocation of the extended period was impermissible. There were no materials to indicate that there is any short payment of duty with intent to evade service tax. Once there is no perversity in the order under appeal nor the same is vitiated by any error of law apparent on the face of the record, then, we are not obliged to entertain this appeal. There is no substantial question of law arising for consideration. Consequently, the appeal fails and it is dismissed.
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