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2017 (8) TMI 772 - AT - Central ExciseTime limitation - for the purpose of demand within the normal period in terms of Section 11A(3)(ii)(a) which period will be covered? - penalty - Held that: - according to Section 11A(3)(ii)(a) the period would be the six months prior to the date of issue of show cause notice i.e. the date on which the duty is to be paid under this act or the rules made thereunder. In view of this provision, it can be seen that for the purpose of show cause notice the relevant date is due on filing of monthly return - In the present case for the period Nov., 1997 the date of filing of return is 15-12-1997 therefore period November, 1997 also covered in the show cause notice dated 5-6-1998 - respondent is liable to pay duty right from 1st November, 1997 onwards till the date, demand was raised. Penalty - Held that: - Shri MK Gandhi had no knowledge that goods is liable for confiscation, for the reason that goods was not in possession of Shri MK Gandhi - penalty set aside. Appeal allowed - decided partly in favor of appellant.
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