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2023 (1) TMI 639 - AT - Central ExciseViolation of principles of natural justice - Inordinate Delay in adjudicating the Show Cause notices - Compounded levy scheme - determination of annual capacity of the furnace, installed in the factory of appellant, as 9600 MT - it is alleged that the appellant during the period of dispute has paid excise duty on the actual production, which is less than the amount of INR 5 lakh - violation of legislative mandate provided under Section 11A(11) of the Excise Act or not. HELD THAT:- The impugned order is in gross violation of the mandate of limitation prescribed in Section 11A(11) of the Central Excise Act. Section 11 A(11), which was introduced vide Finance Act, 2011, provides that where a show cause notice is issued under sub-section (4) or sub-section (5) of Section 11 A, provides for determination of the amount of duty, etc. within one year from the date of the show cause notice. The impugned orders have been passed in violation of the provisions of Central Excise Act. As such, the appeals are allowed and the impugned orders are set aside.
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