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2018 (11) TMI 295 - AT - Central ExciseValidity of second SCN - Extended period of limitation - sale through various consignment agents - Appellant were discharging their duty liability at the factory gate price - demand of differential duty - Held that:- Admittedly the appellant was issued with a show cause notice earlier on 27.04.2010 and as such subsequent show cause notices issued by invoking the longer period of limitation are not sustainable. However, a part of the demand covered by the show cause notice dated 26.03.2012 and the entire demand covered by the second show cause notice dated 08.01.2012 falls within the limitation period. As such while setting aside the demand for the longer period, the original adjudicating authority is directed to quantify the demand falling within the limitation period. Appeal allowed by way of remand.
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