TMI Blog2006 (4) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. JUDGMENT Heard learned counsel for the parties. 2. These three matters will be disposed of by the common judgment. 3. CEA No. 13 of 2006 : Question that arises for consideration in this appeal is whether the show cause notice issued in terms of Section 11A of the Central Excise Act, 1944 (for short the Act ) was within time or not. The Commissioner held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvaluation of the machine cleared as sub-assemblies from Balangar Unit is adjusted at the Silvassa Units and the duty is discharged completely at Silvassa on the full value as per purchase orders and the machines are removed to various customers from Silvassa. As such there is part payment of excise duty, one at Balangar Unit and the other at Sillvassa Units. 5. This show cause notice makes it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment or erroneous refund, as the case may be, was on the basis of any approval, acceptance or assessment relating to the rate of duty on or valuation of excisable goods under any other provisions of this Act or the rules made thereunder, a Central Excise Officer may, within six months from the relevant date, serve notice on the person chargeable with the duty which has not been levied or paid or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , provided the case fell under the proviso. The proviso would be available only if there had been fraud, collusion or any wilful misstatement or suppression of fact or contravention of any of the provisions of the Act or of the Rules made thereunder with intent to evade payment of duty. By a bare reading of this proviso, even fraud, collusion or wilful misstatement or suppression of facts would no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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