TMI Blog2018 (7) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... nit searched the factory premises of the respondent on 10.11.2000 and 11.11.2000 and certain incriminating documents were seized under Mahazar. The Show Cause Notices cannot be termed as time barred. The question of limitation is a mixed question of fact and law. It is not purely a question of law. The said question cannot be decided summarily without considering the materials available on record. Appeal allowed - decided in favor of appellant. - Writ Appeal Nos. 1148 and 1149 of 2016 CMP Nos. 14871 to 14873 of 2016 - - - Dated:- 28-6-2018 - K. K. Sasidharan And P. Velmurugan, JJ. For the Appellant : Mr.G.Rajagopalan for Mr.B.Babu Manohar For the Respondent : Mr.C.Mohan for Mr.A.Yogeswaran JUDGMENT ( Judgment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Processed fabrics from the 100% EOU periods from 1994-1996 1993-1996 respectively, and demanding penalty under Rule 173Q and Section 11AC of Central Excise Act. The respondent on receipt of the show Cause Notice, submitted its explanation and thereafter, challenged the same in W.P.Nos.2782 and 2783 of 2002 respectively. 3. The learned single Judge quashed the Show Cause Notices. Aggrieved by the order passed by the learned single Judge, the present writ appeal has been filed by the appellant. 4. The case of the respondent is that the Show Cause Notices were issued in respect of the periods from 1994-1996 and 1993-1996 respectively. The Show Cause Notices were issued, beyond the period of five years from the relevant date and theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missions on either side and perused the records placed before us. 6. The specific case of the appellant is that the respondent is an 100% Export Oriented Unit manufacturing and clearing various types of fabrics and yarn in Domestic Trade Area subject to conditions including payment of applicable Customs and other duties. The respondent executed a Bond No.1/93 dated 11.06.1992 with the Assistant Collector of Central Excise, Tirunelveli undertaking to abide by the conditions stipulated. On information that M/s.MCL, EOU have indulged in the activity of large scale evasion of Central Excise Duty by means of under valuation, suppression of production, unaccounted removal of yarn and fabrics and misused the concession granted to EOU with regar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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