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The Commissioner of Central Excise And Customs, Valsad Versus M/s Atul Ltd.

2016 (1) TMI 342 - GUJARAT HIGH COURT

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 of decisions that a contention though taken but not decided by the Trib .....

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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:- 3-12-2015 - Akil Kureshi And Mohinder Pal, JJ. For the Appellant : Mr RJ Oza, .....

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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 the circumstances of the case, the CESTAT is justified in modifying its .....

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oned 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 the decision of Gujarat High Court observing that no rigid period of li .....

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cided 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 barred by limitation as the Applicants have filed price lists wherein for .....

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