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2009 (3) TMI 534 - AT - Central ExcisePeriod of limitation - SCN issued beyond on year - at least in November, 2006 the Department was fully aware of the fact regarding the allegation of suppression of differential amount of the freight charges and alleged misdeclaration in this regard, however, the show cause notice was issued only in December, 2007 - Demand of duty of excise with interest and penalty u/s 11AC - Held that: - it was necessary for the authority to deal with the said point while deciding the matter under the provisions of Section 35F of the Act. Neither the interim order nor the impugned order passed by the lower authority discloses application of mind to this aspect, and therefore the appellants are justified in contending that the impugned order is bad in law. The matter, therefore, needs to be remanded to the lower appellate authority to deal with the same in accordance with the provisions of law as early as possible within a specified time limit.
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