TMI Blog2017 (4) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) of the CEA, 1944 provides limitation of one year to the Central Excise Officer to issue notice to the assessee. However sub-section (4) provides that when there is fraud; collusion; any wilful mis-statement; suppression of fact and contravention of any of the provisions of this Act or the rules made thereunder with intent to evade payment of duty, the period of limitation will be five years. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Appellant. Shri Rakesh Dubey, Advocate, for the Respondent. JUDGMENT [Judgment per : Deepak Gupta, C.J.]. - Both these appeals are directed against the orders of the Customs, Excise and Service Tax Appellate Tribunal (hereinafter called as CESTAT ) whereby the CESTAT had held that the notice issued to the assessee is beyond the period of limitation and hence has quashed the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Sugar and Molasses but only to be used for construction buildings. 4. Section 11A(3) of the Central Excise Act, 1944 provides limitation of one year to the Central Excise Officer to issue notice to the assessee. However sub-section (4) provides that when there is fraud; collusion; any wilful mis-statement; suppression of fact and contravention of any of the provisions of this Act or the rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee has not misstated any fact; the assessee has not suppressed any facts. The assessee may have been guilty of claiming wrong Cenvat credit but as pointed out by the CESTAT, there continues to be divergence of opinion with regard to the issue whether Cenvat credit can be claimed on the inputs used for setting up the factory in which goods were manufactured. Therefore, it cannot be said to be a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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