TMI Blog2015 (3) TMI 592X X X X Extracts X X X X X X X X Extracts X X X X ..... ot pay the excise duty, we can safely infer that this conduct of the appellant was a bona fide conduct and cannot be treated as contumacious or willful suppression. Thus, we are of the opinion that on the facts of this case, proviso to Section 11A(1) of the Act would not be attracted. Once that is held, it is obvious that the period of limitation for serving show cause notice shall be six months. In the present case, the show cause notice covered the period from October, 1991, to September, 1996 and the show cause notice was given on 01.11.1996. In the said show cause notice when only a period of six months could be covered from the date of show cause notice, it will go back to period from May, 1996 onwards. - imposition of penalty upon the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of Section 2(f) of the Central Excise Act, 1985 (hereinafter referred to as 'Act' for short) did not get himself registered under the said Act and therefore, was not paying any excise duty on the said produce. After this was detected by the Department, a show cause notice dated 01.11.1996 was issued to the appellant covering the period from October, 1991 to September, 1996. By the said notice, the appellant was called upon to show cause as to why excise duty as well as the penalty etc., be not charged/ imposed on the aforesaid process carried out by the appellant during the said period as according to the Department it amounted to manufacture . The appellant submitted his reply denying the allegations contained therein. From ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is confined to the aspect of limitation and penalty which has been imposed. In this behalf, his plea was that the case of the appellant is not covered under the proviso to Section 11A(1) of the Act as there was no suppression or misrepresentation on the part of the appellant. In order to buttress this submission, the learned counsel referred to Order-in-Original dated 28.07.1998 passed by the Commissioner of Central Excise, Pune, in the case of M/s Pioneer Profile Inds., Pune . In that matter, which involved the same process and the excise duty was not paid, though the Commissioner held that duty was payable as it amounted to manufacturing process, at the same time, the Commissioner also specifically pointed out that the question as to whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion. Thus, we are of the opinion that on the facts of this case, proviso to Section 11A(1) of the Act would not be attracted. Once that is held, it is obvious that the period of limitation for serving show cause notice shall be six months. In the present case, the show cause notice covered the period from October, 1991, to September, 1996 and the show cause notice was given on 01.11.1996. In the said show cause notice when only a period of six months could be covered from the date of show cause notice, it will go back to period from May, 1996 onwards. For the reasons given above and keeping in view the observations made in order dated 28.07.1998 passed by the office of Commissioner of Central Excise, Pune, in M/s Pioneer Profile Inds., ..... X X X X Extracts X X X X X X X X Extracts X X X X
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