Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 869 - AT - Central ExciseExtended period of limitation - case of Revenue is that the Appellant did not provide the documents, hence the extended period is invokable - Held that:- Earlier also the Tribunal has remanded back the matter to consider the time bar issue, we find that the lower authorities should have considered the fact that the demand has been made on the basis of documents which were seized by the revenue way back in 95 and 96. Clearly the show cause notice raising demand for the period March ’95 to Nov’ 95 made vide Show cause notice dt. 10.08.99 is time barred - The revenue had issued show cause notice for the earlier period and therefore there was no reason to delay the issue of subject show cause notice in the given facts. The demand is squarely time barred - appeal allowed - decided in favor of appellant.
|