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1998 (3) TMI 135 - SC - Central ExciseWhether the period of six months envisaged in Section 11A of the Central Excise Act, 1944 for issuing show cause notice, stood extended by any further period so as to enable the Revenue to scale over the hurdle of limitation? Held that:- It is a fact that Revenue has never adopted a stand based on Self Removal Procedure envisaged in Chapter VIIA of the Rules for establishing that there was a provisional assessment. It is one thing to say that respondent can, in an appeal filed by the opposite party, re-canvass for reversal of a finding reached against him in the judgment (the operative part of which the respondent is now supporting), and it a different thing to permit the respondent to putforth absolutely new grounds for it. Hence it is not necessary to further consider whether there was any self-assessment. We are, therefore, not persuaded to disturb the finding reached by the CEGAT regarding the plea of provisional assessment. In the result, we allow this appeal and set aside the impugned judgment. We hold that recovery of excise duty for yarn from the appellant for the period between 1-4-1981 and 5-12-1981 is barred by the period of limitation prescribed in Section 11A of the Act.
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