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2018 (1) TMI 1206 - AT - Central ExciseValidity of second SCN - Extended period of limitation - Held that: - Since the SCN was issued on 5/7/2001 and served on 9/7/2001 on the appellant, the normal period of limitation should commence from 1st July, 2000. Accordingly, the demand for the period April to June, 2000 cannot be confirmed against the appellant - In context with applicability of the extended period of limitation, the Hon’ble Supreme Court in the case of Nizam Sugar Factory [2006 (4) TMI 127 - SUPREME COURT OF INDIA] held that when all relevant facts are in the knowledge of the Department, when the first show cause notice was issued, while issuing subsequent show cause notices, the suppression of facts cannot be alleged again. Interest - penalty - Held that: - interest under Section 11AB of the Act can be imposed only under the circumstances, where short levy or short paid duty is by reason of fraud, collusion or any wilful mis-statement or suppression of facts or contravention of any of the provisions of the Act or the Rules made therein - also, the provisions of Section 11AC of the Act is also applicable in case of mis-statement, suppression of facts etc., which are admittedly absent in this case - interest and penalty set aside. Appeal allowed in part and part matter on remand.
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