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2017 (5) TMI 335 - HC - Central ExciseValidity of SCN - time limitation - Whether the CESTAT was justified in holding that the SCN dated 13.1.1999 invoking the provisions of Section 11A(1) is barred by limitation on the basis of SCN dated 23.6.1997 which is issued only for the purpose of seizure of the goods and not for any demand under Section 11A? - Held that: - on the very same allegations and documents, another show cause notice dated 13th January, 1999 was issued and that was for the same purpose. Though the Commissioner (Appeals) confirmed this demand, what one finds from a reading of his order as well that the basis for the SCN dated 26th March, 1997 was the seizure. It is in these circumstances that the CESTAT's conclusion is unassailable - appeal dismissed - decided against Revenue.
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