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2023 (9) TMI 1090 - HC - Central ExciseTime Limitation - Rejection of demand for duty raised by the appellant - rejection on the ground that the demand was made beyond the normal period of 6 (six) months from the date of issuance of the show-cause notice - HELD THAT:- It is seen that the appellant has not been able to demonstrate that they had made any provisional assessment in respect of the respondent. It is also seen that the appellant had not raised any demand upon the respondent for payment of Excise Duty for the period from 28.02.1986 to 25.07.1989 and from 26.07.1989 to 28.02.1993. The appellant has not been able to demonstrate that the respondent had not paid the appropriate Excise duty by reason of fraud, collusion or any willful mistake or suppression of facts or in contravention of the provisions of the said Act. Therefore, the appellant has failed to make out a case that the period of limitation should be extended from 6 (six) months to 5 (five) years as per proviso to Sub-Section (1) of Section 11-A of the Central Excise and Salt Act, 1944 - It is also not the case of the appellant that their demand against the respondent for payment of Excise Duty was stayed by any Court, Tribunal or Forum having jurisdiction. Moreover, there is also no material to show that the provisional assessment and/or demand, if any, had translated into the final assessment order against the respondent pursuant to the judgment of the Supreme Court of India in the case of COMMISSIONER OF C. EX., SHILLONG VERSUS WOODCRAFT PRODUCTS LTD. [2002 (4) TMI 76 - SUPREME COURT]. Thus, the alleged demand of the appellant for payment of Excise duty is not based on any provisional assessment. Moreover, it is not the case of the appellant that any Court, Tribunal or Forum having jurisdiction had stayed the demand for Excise Duty made against the respondent. Therefore, the Court is inclined to hold that the impugned decision of the CESTAT, thereby rejecting the contention of the appellant of the demand was barred by limitation is not liable to be interfered with. Appeal dismissed.
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