TMI Blog2015 (9) TMI 1467X X X X Extracts X X X X X X X X Extracts X X X X ..... is barred by limitation. The service tax demand confirmed in the Adjudication order and upheld in the impugned order is not justified. I find that the various judgments cited by the appellant are squarely applicable to the facts of the present case. The principles decided by the judicial forum with regard to limitation, is that the extended period of limitation entails both civil and criminal consequences and, therefore, must be specifically stated in the show cause notice, in absence whereof, the court would be entitled to raise an interference. In view of the settled position of law that in absence of any specific allegation, alleging suppression, willful misstatement, fraud etc, the demand cannot be sustained beyond the period of one yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal. 2. Sh. Bipin Garg, the Ld. Advocate appearing for the appellant submits that the proceedings initiated by the Central Excise Department is barred by extended period of limitation. The period involved in the present case is 2006-2007, whereas the SCN has been issued on 16.01.2009, which is beyond the period of one year from the relevant date. He further submits that the proviso contained in sub- section (1) of Section 73 of the Finance Act, 1944 has not been invoked in the SCN dated 16.01.2009. it is his further submission that ingredients mentioned in the proviso to Section 73(1) such as fraud, collusion, willful misstatement, suppression of facts or contravention of the statutory provisions with intent to evade payment of serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s barred by limitation. The service tax demand confirmed in the Adjudication order and upheld in the impugned order is not justified. I find that the judgments cited by the Ld. Advocate are squarely applicable to the facts of the present case. The principles decided by the judicial forum with regard to limitation, is that the extended period of limitation entails both civil and criminal consequences and, therefore, must be specifically stated in the show cause notice, in absence whereof, the court would be entitled to raise an interference. 6. In view of the settled position of law that in absence of any specific allegation, alleging suppression, willful misstatement, fraud etc, the demand cannot be sustained beyond the period of one ..... X X X X Extracts X X X X X X X X Extracts X X X X
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