TMI Blog2018 (2) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... for various periods, both prior and subsequent, had been issued to them between 2006 and 2011. The impugned show cause notice was issued well beyond the period of one year prescribed in section 11A of CEA 2004. The demand beyond the normal period of limitation, which the notice cannot claim to cover at all, is not recoverable - appeal allowed - decided in favor of appellant. - E/87435/2015 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der rule 15 of CENVAT Credit Rules, 2004 read with section 11AC of Central Excise Act, 1944. 3. It is the contention of Learned Counsel that the demand pertaining to March 2009 was sought to be recovered by show cause notice dated 1st April 2014 and that demands for various periods, both prior and subsequent, had been issued to them between 2006 and 2011. The impugned show cause notice was issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. We agree with the view taken in the aforesaid judgments and respectfully following the same, hold that there was no suppression of facts on the part of the assessee/appellant. 18.?In the said decision, this Court followed the earlier judgment of the Division Bench of this Court in ECE Industries Limited v. Commissioner of Central Excise, (2004) 13 SCC 719 = 2004 (164) E.L.T. 236, wherein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contained carbon monoxide in lethal proportions. It was contended that they were under bona fide belief that since such impure carbon dioxide was not exigible to payment of duty, they were not required to file either Classification List or the Price List or take out licence. It was submitted that resorting to extended period of limitation under Section 11A(1) was not justified in the circumstance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een issued for the earlier period on certain set of facts, then, on the same set of facts another SCN based on the same/similar set of facts invoking the extended period of limitation on the plea of suppression of facts by the assessee cannot be issued as the facts were already in the knowledge of the department... 5. In view of the above, the demand beyond the normal period of limitation, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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