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2017 (1) TMI 1178 - CESTAT HYDERABADEvasion of duty - the appellants have not submitted the relevant costing information and not paid the applicable duty with an intention to evade payment of duty - demand of duty, interest and penalty - Time limitation - Held that: - the requisite information has been sought by department on 01.12.2002 and appellant replied on 10.12.2002. However the Show Cause Notice was issued only on 29.12.2005. Appellant sought for assessment on provisional basis at the beginning itself, which was not however extended by department. It is also not disputed that the appellant was filing statutory returns all through the period. In these circumstances the issue of the Show Cause Notice beyond the normal period of limitation is found without any good reason. This being the case the SCN will have to be treated as hit by limitation - demand being time barred, is set aside - appeal allowed - decided in favor of assessee.
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