2010 (4) TMI 938

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....e printed PVC films after cutting the same into required sizes under the description "Sunflex Soft PVC Films/Table Tops, Table Covers Nylon Bichona" etc., without payment of Central Excise duty. A show cause notice was issued on 12-10-2000 proposing confiscation of the goods under seizure which was found to have been manufactured during the visit of the officers. Subsequently, another show cause notice was issued on 25-3-2004 proposing the demand of Central Excise duty amounting to Rs. 11,29,669/- with interest, in respect of goods cleared during the period from 24-6-1999 to 29-3-2000 alleging suppression of facts and invoking extended period of under proviso to Section 11A of Central Excise Act, 1944. Penalty was also proposed under Sectio....

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....had been issued in 2000 cannot be taken as the issue of show cause notice on the same subject since the show cause notice and the proceedings under consideration in the present proceedings relate to duty demand on past clearances before the date of seizure. We find ourselves in agreement with the submissions made by the learned DR. In other case, the goods were seized and within six months show cause notice was issued proposing confiscation. According to Section 110 of Customs Act, 1962 made applicable to Central Excise matters, if the show cause notice was not issued within six months goods have to be released unconditionally. If the arguments given by the learned Commissioner (Appeals) are accepted, in every case where there is seizure, d....