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2015 (4) TMI 1141 - KARNATAKA HIGH COURT

2015 (4) TMI 1141 - KARNATAKA HIGH COURT - TMI - Period of limitation - Demand - non- payment of Central Excise Duty for the period 29.4.2010 to 31.3.2011 - SCN issued on 22.4.2013 - Held that:- although there are about dozen grounds taken in the appeal, but none specifically relates to any suppression of facts by the assessee. Even the questions of law which have been framed in the appeal do not specifically relate to suppression of facts. Admittedly, the appellant had paid the Central Excise D .....

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tion 11, the notice issued to the respondent beyond the period of one year cannot be justified in law. - Decided against the Revenue - C.E.A.No.58/2014 AND C.E.A.Nos.3-5/2015 - Dated:- 1-4-2015 - MR. JUSTICE VINEET SARAN AND MRS. JUSTICE S.SUJATHA For the Appellant : Sri.Y.Hariprasad, Adv. VINEET SARAN J. JUDGMENT These appeals have been filed challenging the order dated 16.6.2014 passed by the CESTAT, South zone bench, Bangalore, 2. The brief facts of this case are that the respondent- assessee .....

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hether 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 admitted facts are that after the amendment which was brought in by Finance Act, 2011 and given retrospective effect from 29.4.2010 the respondent assessee was liable to pay duty on certain goods on which the assessee did pay the requisite duty from 1.4.2011. But accordi .....

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hort -paid or erroneously refunded, for any reason, other than the reason of fraud or collusion or any willful mis - statement or suppression of facts or contravention of any of the provisions of this Act or of the rule s made thereunder with intent to evade payment of duty,- (a) the Central Excise Officer shall, within one year from the relevant date , serve notice on the person chargeable with the duty which has not been so levied or paid or which has been so short-levied or short-paid or to w .....

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r 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 such person requiring him to show cause why he should not pay the amount specified in the .....

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