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TMI Blog2011 (3) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal of respondent on the point of limitation? (b) Whether in the facts and circumstances of this case, the date of knowledge of irregularities by the department has any bearing in deciding period of limitation to issue show cause notice in case covered by first proviso to Section 11A of the Central Excise Act, 1944? (c) Whether the law permits reckoning limitation criterion not prescribed in the Central Excise Act, 1944 even while the assessee has failed to comply with the prescribed requirements of law within the prescribed time limits and limitation period and its criterion are prescribed in the such law? (d) Whether in the facts and circumstances of this case, the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to me that it is true that when credit is available to assessee himself there will not be an intent to evade payment of duty but the situation may not be same when credit is available to the sister concern. A situation may arise when one assessee may deliberately choose not to pay duty on the clearances to their sister concern and if the practice remained unnoticed beyond the period of limitation and if a demand is made invoking extended period of time, he will come the plea that demand is time barred, there it cannot be said that there was no intention. Two or more sister concern units registered with Central Excise for the purpose of manufacture of excisable goods are separate and distinct and may be operating in different situation one m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecting clearance. This itself costs serious doubt on the intention of the appellant. Therefore, in my opinion the extended period is rightly invokable in this case." 4. Said order of the Commissioner was reversed by the tribunal making following observations : "4. In any case, we note that duty having been paid by the appellant on 23-3-2000 on the assessable value adopted by them, the entire facts were within the knowledge of Revenue. If there was any dispute about the correct assessable value, same could have been raised within the normal period of limitation. Inspite of the facts being in the knowledge of the department, the show cause notice raising differential duty to the extent of Rs. 2,23,990/- was issued only on 8-10-200 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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