TMI Blog2014 (5) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... It is not the case in the present proceedings that subsequent show cause notice is issued for the extended period after the visit of the Central Excise officers for the same facts - second demand show cause notice, also for the period prior to the date of the visit of the officers, cannot be considered as time barred when the same is issued within a period of five years from the ‘relevant date’ a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent during the hearings fixed on 03.07.2013, 29.01.2014 and 07.02.2014. However, written submissions filed by the advocate of the appellants available on record are considered. It is the case of the respondent that clearance figures for the period 1999-2000 and 2000-2001 were known at the time of issue of first show cause notice as per Para 3 of the show cause notice dated 087.08.2003 and no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 004 is also prior to the date of visit of the officers (29.06.2000) and as per Annexure C to the statement of Shri Pramodbhai Amin, Proprieter of the appellant recorded on 19.12.2003. Learned AR relied upon the following case laws:- (a) Uniworth Textiles Limited vs. CCE, Nagpur - [2009 (244) ELT 401 (Tri. Delhi.)] (b) Hi-tech Needles (P) Limited vs. CC, Allahabad - [201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lhi made in the case of Hi-Tech Needles (P) Limited vs. CCE Allahabad (supra) as follows:- 19. We have considered the arguments on both sides. We find that the decision of Nizam Sugar Mills (supra) is not applicable to the facts of the case. In that case the second demand was for a period after the issue of first SCN. During investigation for issue of this SCN the full facts were m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above observations second demand show cause notice, also for the period prior to the date of the visit of the officers, cannot be considered as time barred when the same is issued within a period of five years from the relevant date as per the provisions of Section 11A of the Central Excise Act, 1944. Appeal filed by the Revenue is accordingly allowed and order of the Adjudicating authority is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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