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2016 (1) TMI 342 - GUJARAT HIGH COURT

2016 (1) TMI 342 - GUJARAT HIGH COURT - 2016 (332) E.L.T. 97 (Guj.) - Rectification of order - power of the tribunal to re-appreciate the facts and reverse the findings recorded in the Final order - tribunal set aside the demand after re-appreciating the evidence to hold that was no intention on the part of the respondent assessee to evade payment of duty and, therefore, it is not permissible to invoke extended period of limitation to demand.

Held that:- It is well settled by series o .....

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y force in the contention of the Revenue. As asserted by the assessee and held by the Tribunal, the assessee had made all necessary declarations and, clearances were made with concurrence of the Department. There was no mis-declaration or a willful misstatement with a view to avoiding duty. The invocation of extended period of limitation, therefore, was rightly held not permissible. Tax Appeal is therefore, dismissed. - Decided against the revenue. - Tax Appeal No. 813 of 2015 - Dated:- 3-12-201 .....

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C(2) of the Central Excise Act, 1944? [b] Whether on the facts and in the circumstances of the case, the CESTAT is justified in re-appreciating the evidence to hold that was no intention on the part of the respondent assessee to evade payment of duty and, therefore, it is not permissible to invoke extended period of limitation to demand under provisio to section 11A of the Central Excise Act, 1944 and thus the demand made in the show cause notice is time barred? [c] Whether on the facts and in t .....

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enue Authorities raising multiple contentions. The assessee had questioned application of Section 11D of the Central Excise Act on the ground of limitation as well as retrospective applicability thereof. The assessee has also questioned the application of extended period of limitation under the proviso to Section 11A of the Central Excise Act whereby that there was no willful misdeclaration or concealment of duty on part of the assessee. The Tribunal, by its first order dated 25.09.2015, noted t .....

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39;s contention of retrospective application of Section 11D was not decided and secondly, that the invocation of extended period of limit under the proviso to Section 11A was not permissible. In such application, the assessee contended as under: "12. Demand of ₹ 30,88,632.47 to be set aside on the ground of limitation. 12.1 As per the understanding of the Applicants, the order pronounced on 17.7.2014 in respect of demand of ₹ 30,88,632.47 was to the effect that the demand is bar .....

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at the contention of limitation under Section 11A of the Central Excise Act, though raised, was not decided. The Tribunal thereupon, proceeded to decide such contention as under: "4.1 It is observed from the representing GP. Is that appellant has been showing duty paid through PLA, RG-23A Pt.II and set off claimed. The amount so debited was also shown collectively in the invoices: these facts are also coming clearly out of Para 17 of the Order-in-Original dated 29.05.1995. In view of the ab .....

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