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2016 (2) TMI 717 - CESTAT NEW DELHI

2016 (2) TMI 717 - CESTAT NEW DELHI - TMI - Recovery of excess amount of rebate sanctioned to the appellant - extended period of limitation invoked - Held that:- As the show cause notice has been issued by invoking extended period of limitation without alleging fraud, collusion, willful mis-statement suppression or contravention of any provision of Act or Rules with malafide intention not to pay the duty. Therefore, we hold that show cause notice issued to appellant is barred by limitation. Cons .....

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he impugned order confirming demand on account of recovery of excess amount of rebate sanctioned to the appellant. 2. The facts of the case are that the appellant is a manufacturer of sugar and molasses during the period 1.10.1972 to 30.11.1972 and 1.5.1973 to 30.6.1973, the appellant was sanctioned excess amount of rebate under Rule 10 of the Central Excise Rules, 1944. Therefore, a show cause notice was issued to the appellant on 5.11.1979 by invoking extended period of limitation for recovery .....

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otice has been issued by invoking the extended period of limitation without alleging any suppression or mis-statement on behalf of the appellant. Therefore, whole demand is barred by limitation. He further submitted that in a similar situation in the case of Raj Bahadur Narain Singh Sugar Mills Ltd. vs. Union of India [1996 (88) ELT 24 (SC)], the Honble Supreme Court has set aside the demand only on the ground of limitation. 4. On the other hand, learned AR strongly opposed the contention of th .....

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Admittedly, the show cause notice has been issued by invoking extended period of limitation and whole of the demand is for extended period. In the show cause notice, there is no allegation against the appellant that they have suppressed the facts or willful mis-stated facts or there was no collusion, therefore extended period of limitation is not invokable in the light of decision of Hon ble Apex Court in the case of Raj Bahadur Narain Singh Sugar Mills Ltd. wherein the Hon ble Apex Court obser .....

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