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2020 (6) TMI 253 - AT - Central ExciseClandestine Removal - clearance of goods without issuance of invoice without payment of duty - SCN issued after a gap of four years of investigation - time limitation - HELD THAT:- The facts of the case are not disputed. That an investigation was conducted on the premises of M/s Pankaj Ispat Limited and records recovered in clandestine procurement of raw material. Moreover, the show cause notice has been issued after a gap of almost four years. Similar issue decided in the case of MANMEET ISPAT PRIVATE LIMITED VERSUS COMMR. OF C. EX., CUS. & S.T., RAIPUR [2020 (1) TMI 418 - CESTAT NEW DELHI] where it was held that the show cause notice dated 3.2.2016 issued after four years is hopelessly barred by limitation. The proceedings against the appellant are not sustainable on the basis of third party evidence which is highly time barred - appeal allowed - decided in favor of appellant.
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