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Commissioner of Customs and Central Excise Versus M/s. Grip Engineers (P) Ltd.

2015 (10) TMI 1101 - ANDHRA PRADESH HIGH COURT

Duty demand u/s 11A - Invocation of extended period of limitation - Held that:- Show cause notice was issued to the assessee on 22.04.2003 i.e. beyond the period of one year from the date of clearance of excisable goods invoking proviso to Section 11A of the Act, and the extended period of five years was made applicable. Extended period would apply only in cases where there is suppression of material facts, collusion or any willful mis-statement, etc. made by the assessee. In the instant case, t .....

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except where there is a specific challenge to the findings raising any questions of perversity supported by relevant material. Hence, we see no ground to interfere with the well-reasoned order passed the Tribunal. - Decided against Revenue. - C.E.A. No. 12 of 2006 - Dated:- 15-7-2015 - G. Chandraiah And Challa Kodanda Ram, JJ. For the Petitioner : S.C. for Customs and Central Excise For the Respondent : Sri N. Vijay JUDGMENT ( Per Hon ble Sri Justice G. Chandraiah ) This Central Excise Appeal un .....

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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 the dem .....

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sidering the grounds on the basis of which the appeal was filed before the Tribunal? iv) Whether allowing exemption to certain goods under a notification merely under the presumption that the benefit of the notification is to be read with reference to the legislative intention behind it, irrespective of the fact that the said goods are not covered by the list annexed to the said notification which is a mandatory requirement for allowing the exemption, is correct or not? v) Whether the exemption .....

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iff 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 ₹ 2,41,520/-. The Additional Commissioner of Customs & Central Excise, who is the adjudicating authority, vide Order-in-Orig .....

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d an appeal before the Tribunal, which, by the impugned Final Order dated 28.06.2005, dismissed the appeal on the ground that the original demand is time-barred. Challenging the order of the Tribunal, the Revenue has instituted the present appeal. The learned Standing Counsel for Customs and Central Excise appearing for the appellant has submitted that as mandated in proviso to Section 11A of the Act, the statutory authority issued show cause notice to the assessee beyond the period of one year .....

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tutory authority is bad in law as the same is time-barred, and prays to dismiss the appeal. Heard the learned counsel for both the parties and perused the material placed on record. Section 11A of the Act reads as under: 11A. Recovery of duties 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 .....

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