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Commissioner of Central Excise, Mumbai Versus M/s. Blue Star Ltd.

2015 (3) TMI 628 - SUPREME COURT

Non payment of excise duty - Invocation of extended period of limitation - Suppression of facts - Held that:- The Tribunal has noted that there was in fact a disclosure of the aforesaid fact in CT(3) certificate which was submitted by the respondent .....

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n which was specified in the application. On that basis, the Tribunal has held that proviso to Section 11(A)(1) of the Act will not get attracted and thus, the show cause notice was beyond the period limitation as specified under Section 11(A)(1) of .....

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d Rohinton Falinariman, JJ For the Appellants : Mr K Radhakrishnan, Sr. Adv., Mr B Sunita Rao, Adv., Ms Sushma Manchanda, Adv., Mr Anurag, Adv. & Mr B Krishna Prasad, Adv. For the Respondents : Mr Ajay Aggarwal, Adv., Ms Mallika Joshi, Adv., Ms R .....

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factured in the same factory were sent by it to 100 per cent Export Oriented Units without payment of duty, in terms of various notifications. The show cause notice dated 03rd September, 1992 was issued to the respondent to show cause why the duty fo .....

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ting Authority holding that the duty was payable. It may be mentioned at this stage that the respondent had also taken the plea that the show cause notice was time barred as it was not issued within six months, covering the period of demand. This con .....

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ted to supression of material facts and therefore, the limitation period got extended to five years under the proviso to Section 11(A)(1) of the Central Excise Act, 1944 (hereinafter referred to as 'Act'). The respondent took the matter in ap .....

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