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2009 (5) TMI 144 - CESTAT, MUMBAIDemand is for the period from January, 2002 to March, 2003. The show cause notice raising this demand was issued on 29-11-2005. - for the recovery of any amount from the manufacturer in terms of Rule 6(3)(b), the procedure laid down under Rule 11A should mutatis mutandis be followed. Where the amount to be recovered is for a period beyond the normal period of limitation, it is necessary that the ingredients for invoking the longer period of limitation under Section 11A should be alleged in the show-cause notice and established by the Revenue. The show-cause notice in question, does not mention any of these ingredients (collusion, fraud, wilful misstatement of facts, wilful suppression of facts etc.) – Held that demand is time barred
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