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2019 (4) TMI 932 - PUNJAB AND HARYANA HIGH COURTVailidity of Notification issued by CBEC dated 10.5.2009 - whether clarificatory in nature or not - period involved in the SCN - Held that:- There is an overlap in the periods in the show cause notices. The first show cause notice was issued to the respondent on 17.8.2007 invoking the extended period of five years on the basis of commission paid to the OCA on account of export sales for the period 09.07.2004 to 31.03.2006. The second show cause notice dated 27.9.2007 was issued for the period May, 2006 to March, 2007. The Tribunal noticed that the notification regarding the associated enterprises was issued on 10.5.2008 and the entire period in the show cause notice dated 21.4.2009 was prior to that date. The department had no material to issue such a show cause notice alleging transaction between associated enterprises. Further, the show cause notice could not invoke the allegation of associated enterprises when the law at the time did not provide for the same and the notification was introduced on 10.5.2008 without it being made expressly retrospective. Since the payment of commission to the OCA were well within the knowledge of the department prior to the issuance of show cause notice dated 21.4.2009, the extended period could not have been invoked in the third show cause and the same is barred by time. No question of law much less a substantial question of law arises in this appeal - appeal dismissed.
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