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2018 (8) TMI 605 - AT - Central ExciseValidity of SCN - Time Limitation - impugned order assailed on the ground that the SCN has been issued by the Department beyond the period of 5 years from the relevant date and accordingly, the proceedings initiated cannot be sustained - Held that:- There is confusion regarding actual mode of communication of the adjudication order on the appellant - also, the Department was not in possession of any documentary evidence to prove the date of receipt of the show-cause notice by the appellant. Since the period in dispute is March 2005 to April 2005, the show-cause notice should have been issued within 5 years from such relevant date. In view of the fact that the notice had been issued after 5 years, the same cannot be acted upon for confirmation of the adjudged demand. Appeal allowed - decided in favor of appellant.
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