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2018 (3) TMI 992 - AT - Central ExciseExtended period of limitation - the appellant mainly contended that in absence of suppression, misstatement, fraud etc, the extended period of limitation cannot be invoked, for confirmation of the duty demand - Held that: - the process of debonding initiated by the appellant was known to the Department on 26/12/2007 and upon satisfaction that the appellant deserved for debonding of its unit, the Authorities have recommended positively for issuance of the NOC - it cannot be said that the appellant had indulged into the activities of suppression, fraud etc., with the intent to defraud the Government revenue. It is manifestly clear that the appellant had no fraudulent intention in depriving the Government revenue - in this case the SCN should have been issued within the normal period of the date of knowledge regarding debonding of the unit by the appellant. Since, SCN was issued beyond the period of one year, the same is barred by limitation of time. Appeal allowed - decided in favor of appellant.
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