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TMI Blog2014 (9) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... Miscellaneous Appeal has been directed against the Final Order No. 84/2009, dated 16-1-2009 in Appeal No. E/753/2006 by the Southern Zonal Bench of CESTAT, Chennai [2009 (237) E.L.T. 507 (Tribunal)]. 2. The respondent herein has been doing production oil cotton yarn under the name and style of M/s. Loyal Textile Mills Ltd. During the course of business, the Assistant Commissioner of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Appellate Tribunal in Appeal No. E/753/2006. 3. The Appellate Tribunal after hearing both sides has allowed the Appeal on the ground that the claim made in the show cause notice dated 6-10-2005 is barred by limitation as per provision of Section 11A of the Central Excise Act and against the order passed by the Appellate Tribunal, the present Civil Miscellaneous Appeal has been filed. 4.& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... extended period of limitation is not applicable and only the actual period mentioned under Section 11A of said Act is applicable. Under the said circumstances, the entire claim made in the show cause notice dated 6-10-2005 is barred by limitation and therefore, the view taken by the Appellate Tribunal is perfectly correct and the same does not require any interference. 6. There is no dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mention has been made in the order passed by the Appellate Authority with regard to communication dated 6-8-2004, this Court is of the view that simply by way of filing return, the Department has had knowledge about the transaction of the respondent. To put it in short, the communication dated 6-8-2004 is very much essential for the purpose of deciding as to whether the show cause notice da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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