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2017 (12) TMI 227 - CESTAT ALLAHABADExtended period of limitation - Manufacture - whether cold rolling of CRSS products and reducing the size of the same and during the process increasing in the hardness, amounts to manufacture? - Held that: - the SCN was issued on 14.06.2000 and the period covered was 30.09.1995 to 11.04.2000. During the relevant period normal period of show cause notice was 6 months - Further, u/s 11A of Central Excise Act, 1944 as it existed during material period when the extended period is invoked then in the wording of the Section the words are substituted for 5 years. The word 6 months does not continue to remain. Therefore, once the extended period is invoked, the normal period is not available for invocation - the SCN dated 14.06.2000 is hit by limitation - appeal allowed - decided in favor of appellant.
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