TMI Blog2016 (8) TMI 983X X X X Extracts X X X X X X X X Extracts X X X X ..... lment of conditions laid down in the Notification No. 214/86 dated 25.03.1986 - Held that:- if the provision for invocation of extended period is to be applied in a particular case separately one of the five ingredients such as fraud, collusion, any willful misstatement, suppression of facts or contravention of provisions of Act or Rules made thereunder needs to be established and also intention t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and with effect from 12.03.2001 paid Central Excise duty on their final products which is corrugated boxes. During the scrutiny of record it was noticed that during the period from 12th March, 2001 to 31 st , May 2001 corrugated boxes were cleared without payment of duty on 51 invoices on which job work bill was mentioned. The appellants informed to be department that the said goods were manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mposed on appellant and appellant were ordered to pay interest. The appellant preferred an appeal before Commissioner (Appeals). Learned Commissioner (Appeals) decided the said appeal through Order-in-Appeal No. 67-CE/GZB/2007 dated 09.07.2007. The learned Commissioner (Appeals) did not find any infirmity in the Order-in-Original and rejected the appeal. Aggrieved by said Order-in-Appeal, the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions of Section 11A(1) of the Central Excise Act, 1944 are invokable for demand and recovery of Central Excise duty for the extended period under such circumstances. He further contended that the show cause notice was issued on 02.02.2006 and the period covered is before 31.05.2001 and under law it is essential that one of 5 ingredients such as fraud, collusion, any willful misstate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vocation of extended period is to be applied in a particular case separately one of the five ingredients such as fraud, collusion, any willful misstatement, suppression of facts or contravention of provisions of Act or Rules made thereunder needs to be established and also intention to evade is also to be established. We find that in the present show cause notice revenue could not establish any of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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