TMI Blog2013 (5) TMI 723X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that when there is a bonafide doubt as regards the non-excisability of the goods due to divergent views of the High Courts, extended period of five years cannot be invoked. By applying the ratio of law declared in the above decisions, we find that since the earlier decisions of the Tribunal were in favour of the assessee, it has to be held that there was bonafide doubt about the non inclusio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon ble Supreme Court decision in the case of Idea Mobile Communication Ltd. vs. CCE 2010 (20) S.T.R. 577 S.C. However, she assails the impugned order on the point of time bar by submitting that the show cause notice stand raised on 29/3/05 for the period 1/4/2000 to 21/3/2001. She relies upon the earlier decision of the Tribunal in the same appellant s case where relief was given on the poin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... part of the assessee. 9. The Hon ble Supreme Court in the case of Jaiprakash industries Ltd. vs. CCE, Chandigarh reported in [2002 (146) ELT 481 (SC) has observed that when there is a bonafide doubt as regards the non-excisability of the goods due to divergent views of the High Courts, extended period of five years cannot be invoked. It further stands observed that mere failure or negligence in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s also in the case of decision of the Apex Court in Mehta Co. reported as 2011 (264) ELT 481 (SC), was on the issue as to whether the period of 5 years would be available to the revenue from the date of search of the factory, when the officers get the knowledge about the clandestine activities of the assessees. 11. By applying the ratio of law declared in the above decisions, we find that sinc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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