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2018 (9) TMI 494 - HC - Central ExciseRecovery of Central Excise Duty - Time Limitation - Section 11AC(1) of the Act - Held that:- When the matter was allowed and all the issues were directed to be decided by the Adjudicating Authority de novo, it would have been appropriate for the Tribunal to also remit the matter to the Adjudicating Authority to decide the question of limitation and the extended period of limitation under Section 11A(1) read with Section 11A(4) of the Act. The authority is required to consider whether any fraud or collusion or wilful misstatement or suppression or contravention of any provision of the Act was made by the appellant in a particular case while considering the extended period of limitation. Since the Tribunal has remitted the matter to the Adjudicating Authority for re-consideration on all the issues de novo, the question as to whether the show cause notice was issued within the period of limitation or otherwise needs to be considered and adjudicated afresh by the Adjudicating Authority. Appeal allowed by way of remand.
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