9911796707
TMI Blog2017 (3) TMI 1909X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal (CSTAT), the present writ petition is maintainable. He submits that, the authorities have acted without jurisdiction in issuing a show-cause notice to the petitioner. He submits that, the show-cause notice relates to Section 11(4) of the Central Excise Act, 1944. He relies upon 2013(31) S.T.R. 653 (Cal) (Infinity Infotech Parks Ltd. Vs. Union of India) and submits that limitation is a point of jurisdiction which can be assailed in a writ petition. Learned senior advocate for the petitioner refers to the show-cause notice and the impugned order in original and submits that, the goods covered in the proceedings was purchased by the petitioner from Oil India Limited. The issue of classification of such goods by Oil India Limited had re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that, the show-cause notice was issued on the ground that the petitioner had undertaken a manufacture of the item purchased from Oil India Limited. Subsequent to the manufacture of such item, the commodity underwent a change at least in chemical composition. On such change happening after the manufacturing process the goods do not remain in the same classification. An opinion of the chemical expert was obtained, where the chemical expert had classifed the material in a particular way. Such report of the chemical expert was noted in the impugned order. The impugned order also notes that the petitioner had accepted that there was a manufacture of the commodity purchased by it. The impugned order finds that upon the manufacture of suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h a period which is barred by limitation prescribed under Section 11(4) of the Act of 1944. Limitation is a point of jurisdiction. Section 11A(4) of the Act of 1944 is as follows: "11A(4) Where any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded, by the reason of - (a) Fraue; or (a) collussion; (a) any wilful mis-statement; or (a) suppression of facts; or (a) contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty, by any person chargeable with the duty, the Central Excise Officer shall, within five years from the relevant date, serve notice on such person requiring him to show cause why he should not pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order relies upon of a report of a chemical expert. A chemical expert may or may not classify a particular product. However, its opinion can be given due weightage with regard to the actual product. In the present case, the chemical expert is of the view that with the process of manufacture, the product underwent a change so as to come under a different classification. This opinion of the chemical expert has not been established to be incorrect. The petitioner had purchased the product from Oil India Limited. So far as the Oil India is concerned, the product is classified in a particular way. However, the classification so far as the Oil India is concerned, will not continue to remain valid for the end product after a manufacturin ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
