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2016 (7) TMI 1204 - AT - Central ExciseSSI exemption - extended period of limitation - eligibility to avail benefit of Notification No.9/03-CE dated 01.03.2003 - the aggregate value of clearances of all excisable goods for home consumption from its two units during 2003-04 had exceeded ₹ 300 Lakhs. - Held that:- if it is not open to the superior court to either add or substitute words in a statute, such right cannot be available to a statutory Tribunal - The reasoning that once knowledge has been acquired by the Department, there is no suppression, and as such, the ordinary statutory period of limitation prescribed under sub-section 1 of Section 11 A would be applicable is fallacious, inasmuch as, once the suppression is admitted merely because the Department acquires knowledge of the irregularities; the suppression would not be obliterated. - Demand confirmed - Decided against the assessee.
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