Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2017 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 331 - HC - Central ExcisePeriod of limitation - recovery of unpaid dues of excise - mandatory penalty u/s 11AC of the CEA, 1944 read with rule 15(2) of the CCR, 2004 - Held that: - Extended period of limitation for recovery of duty of excise not paid, not levied or short paid or short levied or erroneously refunded would be available to the department only if such event was by reason of fraud, collusion, willful misstatement, suppression of facts or contravention of any of the provisions of the Act or the Rules with intent to evade payment of duty. It is under similar circumstances that the penalty under section 11AC of the Act would attach. Since October, 2005, the assessee had corresponded with the department on the issue of centralized registration along with which necessary information was furnished about the business of the assessee of compression of natural gas and distribution/sale of CNG from various daughter stations. Even the intention of availing CENVAT credit was made clear to the department as early as on 27.02.2007 - with regard to susbsequent SCN also, all information was supplied to the department - there was neither any suppression nor any contravention on the part of the assessee. Full facts were placed before the department and within its knowledge - extended period not invokable. Appeal dismissed - decided against Revenue.
|