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2018 (2) TMI 8 - AT - Central ExciseValidity of SCN - Time limitation - Held that: - the SCN was issued by the department on 19.8.2011. It is an admitted fact on record that the show cause notice has not been issued in this case within the normal period of one year provided under Section 11A of the CEA, 1944. Since, between the period of conducting such audit in August, 2008 and issuance of the show cause notice in August, 2011, the department has not gathered any additional information for initiation of the show cause proceedings, it cannot be said that the SCN issued in August 2011, is sustainable on the ground of limitation - there are no merits in the impugned order so far as it adjudicated the matter, beyond the normal period of limitation - appeal allowed - decided in favor of appellant.
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