TMI Blog2008 (7) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant. None, for the Respondent. [Judgment per: Gopala Gowda, J.]. - The correctness of the order passed by the Customs, Excise Service Tax Appellate Tribunal, South Zonal Bench, Bangalore (in short 'the CESTAT') dated 20-12-2006 in Appeal No. Excise/261 /2006 is questioned in this appeal urging various grounds. In support of the appeal, questions of law are framed in I.A. 1/08 and prayed to set aside the said order by allowing this appeal. "1. Whether the Tribunal right in holding that show cause notice issued belatedly when there is a suppression of facts and same was detected on 25-10-1996 but subsequently issued the show-cause notice. 2. Whether the Tribunal right in holding that the Asst. Commissioner has not taken perm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l questions of law framed in this appeal would arise for our consideration and they are required to be answered in favour of the Revenue. We answer the aforesaid questions in the negative against the Revenue for the following reasons. 5. The Tribunal had earlier remanded the case to the Joint Commissioner of Central Excise who is the Assessing Authority for conducting de novo enquiry as per the final Order No. 1017/05 dated 28-6-2005 rightly the Tribunal has further made an observation in the impugned order that de novo enquiry is required to be conducted by the Joint Commissioner of Central Excise considering all the issues that may be raised by the assessee. 6. The Commissioner of appeals after noticing the plea of the assessee is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal has rightly recorded a finding of fact holding that the proceedings are initiated by issuing the show-cause notice on 26-6-2000. Therefore, the Tribunal has rightly recorded a finding of fact stating that initiation of proceedings against the assessee and assessment order passed by the assessing authority is barred by limitation. The said finding of fact is based on undisputed fact. Therefore, the legal contention urged in this Appeal by the learned counsel on behalf of Revenue placing reliance upon M/s. Modipon's case referred to supra has no application and is misplaced. In our considered view, the finding of fact recorded by the Tribunal in the impugned order is based on undisputed facts. Therefore, the substantial questions of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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