TMI Blog1996 (9) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... K. Sankararaman, Member (T)]. An application under Section 35G of Central Excises Salt Act, 1944 had been filed by the applicants M/s. Pure Drinks for referring certain points which they submitted were questions of law that had arisen out of the Order No. A/687/94-NRB, dated 25-7-1994 passed by the Tribunal which they wanted to be referred to the High Court for their advice. On going thro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 11A of the Central Excises Salt Act Audit was conducted in the year 1986 when the alleged non-accountal of the crown corks was detected. It was, therefore, submitted that the non-levy if any, came to the knowledge of the Department in 1986 whereas the show cause notice was issued in the year 1989. They were heard by the Assistant Collector immediately after the alleged detection of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l may be decided taking into account the limitation question. 4. The arguments were opposed by the learned Departmental Representative, Shri J. Singh. He supported the order. 5. We have considered the submission about limitation and the case law cited in support thereof. It is contended that the Department came to know about the alleged non-accountal of the crown corks in 1986 whereas the show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... monthly return showing particulars of duty paid on excisable goods during the month to which the return relates is to be filed by the manufacturer, the relevant date will be the date on which the return is filed. In cases where the short payment is due to factors like suppression or wilful misstatement or the extended time of limitation upto 5 years will be available. This duration will run from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their representative before the Assistant Collector after the detection of the case was apparently in the course of investigation. The delayed issue of show cause notice thereafter though not justified or proper did not vitiate the notice as such. Date of such knowledge is not one of the relevant dates under Section 11A(3) of the Act. The Tribunal had considered the submissions and agreed with th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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