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2018 (12) TMI 1110 - HC - Central ExciseJurisdiction to raise demand u/s 11A central excise - extended period of limitation - petitioner availed the benefit of the Duty Free Credit Entitlement (DFCE) scheme. - the petitioner claimed to be a manufacturer and obtained registration for the same, the adjudicating authority found the petitioner to be a trader - It is the claim of the petitioner that, No liability can be fastened upon the petitioner under the provisions of the Act 1944. - Held that:- The department cannot be faulted when it invoked provisions of Section 11A(4)(d) of the Act of 1944 in issuing the impugned show-cause notice and adjudicating thereon. There is no substance in the contention with regard to the limitation as put forward by the petitioner. Therefore, the authorities cannot be said to be acting without jurisdiction on the ground that, the claim made under the impugned show-cause notice stands barred by limitation as prescribed under the Act of 1944. The proceedings are within the period of limitation under the provisions of Section 11A(4) of the Act of 1944. There is no evidence placed on record to suggest otherwise - Petition dismissed.
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