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2018 (10) TMI 1542 - AT - Central Excise100% EOU - short payment of Additional Duty of Customs - the assessable value in respect of the goods cleared to their sister units was enhanced / re-determined - extended period of limitation - scope of SCN - Held that:- It is clear that in the earlier SCN dt. 22.10.2007 the department had not raised the allegation of extended period of limitation. It is only in the corrigendum issued to the said SCN that they have invoked proviso to Section 11AC of Central Excise Act 1994 for the period 1.3.2006 to 10.10.2006. The Commissioner (Appeals) has therefore rightly concluded that as the dispute was already in the domain of the department, the of allegation of suppression cannot be fastened on the respondents. The decision of the Commissioner (Appeals) in holding that the demand made in the SCN for the same period is hit by time-bar - Appeal is dismissed upholding the ground of limitation without going into merits.
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