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2016 (10) TMI 798 - CESTAT AHMEDABAD

2016 (10) TMI 798 - CESTAT AHMEDABAD - TMI - Extended period of limitation - the demand issued prior to October 2000 being period more than 5 years, barred by limitation - whether the appellant is justified in holding that in the absence of any suppression of facts, the extended period of limitation cannot be invoked in the present case even for the period after October 2000? - Held that: - I am of the view that the case needs to be remanded to the Ld. Commissioner (Appeals) to record reasons as .....

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r ( Judicial ) For Appellant : None For Respondent : Shri Sameer Chitkara, A.R. (Addl. Commissioner) ORDER Per Dr. D.M. Misra None present for the Appellant. Heard the learned Authorized Representative for the Revenue. 2. This is an appeal filed against OIA No. 58/2009/STC/LMR/ COMMR-A-/AHD, dt.05/03/2009, passed by Commissioner (Appeals), C.Ex. & S.Tax, Ahmedabad. 3. Briefly stated the facts of the case are that the appellants during the period 1999-2000 to 2003-2004, was engaged in providi .....

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penalties under other provisions of Finance Act, 1994. Aggrieved by the said order, the Appellant had filed an appeal before the learned Commissioner (Appeals), who rejected their appeal for non-compliance with the provisions of Section 35F of Central Excise Act, 1944. Hence, they preferred the second appeal before this Tribunal and after hearing both the sides, this Tribunal directed the appellant to deposit ₹ 8 lakhs within eight weeks and to report compliance to the learned Commissioner .....

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