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2018 (2) TMI 783

N/N. 149/86 dated 01.03.1986 and 98/88 dated 01.03.88 - extended period of limitation - validity of SCN - Held that: - As the activity of the respondent was in the knowledge of the Revenue, nobody has stopped the Revenue to issue SCN within time - As the activity of the respondent came to the knowledge of the department in May 1987 itself and respondent was asked to file requisite declaration unde .....

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for claiming exemption under Notifications No.149/86 dated 01.03.1986 and 98/88 dated 01.03.88. Therefore, show-cause notice dated 14.10.1988 was issued to the respondent for the period 01.03.1986 to 31.03.1988 by invoking extended period of limitation. The matter was adjudicated and travelled upto this Tribunal and the same was remanded to the learned adjudicating authority for fresh adjudication .....

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on notification are to be followed strictly. He further relies upon the decision of the Apex Court in the case of Jaishri Engineering Co. Pvt. Ltd. v. CCE 1989 (40) ELT 214 (SC) to say that there is deliberate suppression for non filing of declaration. He further submits that the respondent did not comply with the condition of the Notification No.11/88-CE dated 15.04.1988. 4. On the other hand, le .....

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he knowledge of the Revenue, nobody has stopped the Revenue to issue show-cause notice within time. As the activity of the respondent came to the knowledge of the department in May 1987 itself and respondent was asked to file requisite declaration under Notification 149/86, in that circumstance, learned adjudicating authority has rightly held the demand is barred by limitation. Therefore, I do not .....

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