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2019 (7) TMI 633 - AT - Central ExciseTime limitation - Scope for invoking section 11AB in absence of demand under section 11A of Central Excise Act, 1944 - price escalation clause - short payment of duty - section 11AB of Central Excise Act, 1944 - appropriation of duty paid voluntarily, along with interest under section 11AB of Central Excise Act, 1944 - HELD THAT:- There is no dispute that the Tribunal in Collector of Customs, Madras v. TVS Whirlpool Ltd [1996 (4) TMI 232 - CEGAT, MADRAS], has held that the time-limit provided for in section 28 of the Customs Act, 1962 would also apply in such provisions of the statute that do not mandate a time-limit. The show cause notice issued in March 2006 and August 2007 for clearance effected between February 2001 and February 2005 is barred by limitation - appeal allowed - decided in favor of appellant.
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