9911796707
TMI Blog2015 (4) TMI 1141X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent- assessee is a Public Sector Undertaking engaged in the manufacture of bulldozers, shovels, excavators, loaders etc., falling under Chapter 84 of the First Schedule to t he Central Excise Tariff Act, 1985. The short dispute involve d in the present appeals relate to payment of Central Excise Duty for the period 29.4.2010 to 31.3.2011. Show cause notice with regard to non- payment of Central Excise Duty for the aforesaid period was issued by the revenue on 22.4.2013. The sole quest ion involved is as to whether the show cause notice dated 22.4.2013 could have been, in the facts of the present case, issued beyond the prescribed period of one year as provided under Section 11A of the Central Excise Act, 1944 (in short 'Act') 3. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay on the basis of,- (i) his own ascertainment of such duty; or (ii) duty ascertained by the Central Excise Office r, the amount of duty along with interest payable thereon under section 11-AA. (2)------------ (3)------------ (4) Where any duty of excise has not been levied o r paid or has been short-levied or short-paid or erroneously refunded, by the reason of - (a) fraud; or (b) collusion; or (c) any willful mis-statement; or (d) suppression of facts ; or (e) contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty, by any person chargeable with the duty, the Central Excise Officer shall, within five years from the relevant date , serve notice on su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e one year, and five years in cases falling under sub-Section (4). In the absence of appellant having been able to satisfy the Tribunal on facts that the present case falls within sub- Section (4) of Section 11, the notice issued to the respondent beyond the period of one year cannot be justified i n law. 7. In the absence of appellant having been able to satisfy the Tribunal in this regard and there being a specific finding of fact given by the Tribunal that "in the absence of case for invoking extended period, the payment for the period beyond the normal period of limitation cannot be sustained" an d also in view of the fact that no specific ground in this regard has been taken, we do not find any good ground to interfere with the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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