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2018 (5) TMI 1341 - AT - Central ExciseArea Based Exemption - N/N. 50/2003-CE dated 10.6.2003 - manufacturer of the combo back in terms of section 2 (f) of Central Excise Act, 1944 and Note 6 of Chapter 34 of Central Excise Act - extended period of limitation - Held that: - the SCN has been issued on 8.12.2010 by invoking the extended period of limitation for the period June, 2007 to April, 2009 whereas the appellant was paying service tax to the department for their activity. In that circumstance, the extended period of limitation is not invokable - the respondent has filed declaration to the department on 20.4.2009 and thereafter the Revenue did not take any steps to initiate proceedings against the respondent. In that circumstance, the extended period of limitation is not invokable - appeal dismissed - decided against appellant-Revenue.
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