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2016 (3) TMI 663 - AT - Central ExciseExtended period of limitation - whether the demand of duty is barred by limitation - Held that:- In the present case, it is noticed that the Revenue has not disputed the findings of the Tribunal while setting aside the penalty under Section 11AC of the Act as observed that there was no suppression/mis-statement on the part of the Appellant with intent to evade payment of duty. In Final Order dt.10.06.2015, it is observed by the Tribunal that there was no suppression of facts with intent to evade payment of duty. So, the demand of duty for the extended period of limitation as per Proviso to Section 11A of the Central Excise Act, 1944 cannot be sustained. Hence, it would be read in the Final Order dt.10.06.2015 that “the demand of duty alongwith interest for the extended period of limitation cannot be sustained.” The ROM application filed by the Applicant is allowed in favour of assessee
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