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TMI Blog2015 (10) TMI 1101X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax Appellate Tribunal, South Zonal Bench, Bangalore (for short CESTAT) by raising the following questions of law for adjudication. i) Whether the Tribunal is justified in holding that the demand is time barred without going into the merits of the case including the scope of Section 110 of Finance Act, 2000 which has validated the action taken under Section 11A of Central Excise Act 1944 only on the ground that the respondent filed relevant declarations and that there is no suppression of facts which is against the principle laid down by the Apex Court regarding invocation of extended period of limitation under proviso to Section 11A of Central Excise Act, 1944? ii) Whether the Tribunal is correct in coming to the conclusion that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise Tariff Act, 1985, was issued a Show Cause Notice on 22.04.2003 alleging irregular availment of exemption on their final products under Notification No.6/2000/CE, dated 01.03.2000 and cleared the goods on six invoices at Nil rate of duty in terms of Serial No.251 read with table item No.16 of List 5 of the Notification and demanding them to pay Central Excise duty of Rs. 2,41,520/-. The Additional Commissioner of Customs & Central Excise, who is the adjudicating authority, vide Order-in-Original dated 23.03.2004, confirmed the show cause notice by virtue of the proviso to Section 11A of the Act. Being aggrieved by the order of the adjudicating authority, an appeal was preferred by the respondent, and the Commissioner (Appeals), vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies not levied or not paid or short levied or short-paid or erroneously refunded:- (1) When any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded, whether or not such non-levy or non-payment, short-levy or short payment 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 one year from the relevant date, serve notice on the person chargeable with the duty which has not been levied or paid or which has been short-levied or short-paid or to whom the refund has erroneously be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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