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2008 (11) TMI 173 - AT - Central ExciseDemand u/s 11D – collection an amount representing excise duty – period of limitation - The provisions of Section 11D as amended with effect from 20-09-1991 among others provided that the person liable to pay any amount under that Section should be issued with a show-cause notice before a demand is ordered in terms of that Section. There is no dispute that the demand relating to the period 1998-2000 was proposed to be confirmed against the party in a show-cause notice dated 22-06-2005 and that the show-cause notice was issued beyond the five years time prescribed under Section 11A of the Act. Considering the limitation provided under-Section 11A is applicable also to Section 11D as held by the Hon’ble High Court of Madras the impugned demand is hopelessly barred by limitation. In the circumstances the impugned order is set aside and this appeal is allowed.
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