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TMI Blog2023 (7) TMI 948X X X X Extracts X X X X X X X X Extracts X X X X ..... by Customs Excise and Service Tax Appellate Tribunal, Mumbai under Section 35 C(1) of the Central Excise Act, 1944. 2. The appellant has raised the following question of law:- "(a) Whether demand for the period February 1991 to July 1995 (out of total period of February 1991 to January 1996) covered under SCN dated 12th February, 1996, is barred by limitation." 3. The appellant is stated to be a Company, engaged in gas cutting, i.e., profile cutting of the M.S. Plates. According to the Appellant its tempo, carrying such materials, was intercepted on 14th August, 1995. Statements of the appellant's representative were recorded by taking recourse to the summons proceedings. Thereafter on 12th February, 1996 a Show Cause Notice was issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the plea of the Appellant that the demand for the period February, 1991 to 11th August, 1995, was beyond the normal period of six months, and hence barred by limitation. 8. It is on such backdrop the appellant challenges the final order dated 15th December 2017 passed by the Tribunal. The Appellant has contended that it was under a bonafide belief that the activity of profile cutting of plates did not amount to manufacture and accordingly the appellant was clearing goods without payment of duty, both profile cut plates as well as traded angles, challans, plates etc. So also the Show Cause Notice was issued beyond the period of limitation. 9. Ms. Mansi Patil, the learned counsel for the Appellant submitted that the entire trade was takin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7(Bom) to contend that the Full Bench has held that the period of limitation for recovery of excise duty would not have any bearing or impact on rate of duty of excise or value of the goods for the purpose of assessment and no Appeal would lie to the Supreme Court under Section 35 L of the Central Excise Act, 1944. Therefore, she prayed that the Appeal be allowed with cost. 12. On the other hand, Ms. Fernandes Genevieo, the learned advocate for the Respondent submitted that the judgment of the Supreme Court in Sanjay Industrial Corporation (Supra) is on completely different facts and the ratio laid down therein does not apply to the present case. So also the order in Pioneer Profile (Supra) passed by the Commissioner, there was confu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Officer may, within six months from the relevant date, serve notice on the person chargeable with the duty which has not been levied or paid or which has been short-levied or short-paid or to whom the refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice: Provided that where any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded by reason of fraud. collusion or any willful mis-statement or suppression of facts, or contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty, by such person or his agent, the provisions of this sub-section shall ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, the Show Cause Notice was issued on 12th February, 1996, for a period from February, 1991 to July, 1995, which is admittedly issued beyond a period of 6 months. At the relevant time the unamended Section 11A(1) mentioned a period of 6 months within which a notice could be served. Therefore, the Show Cause Notice can be sustained only if the department is able to show that there is suppression on the part of the Appellant. However, no material is available on record that the appellant indulged in suppression so as to attract any of the requirements as contended in the proviso to Section 11A of the Central Excise Act to apply the extended period of limitation. 18. Adverting to the principles of law as laid down by the Supreme Court in San ..... X X X X Extracts X X X X X X X X Extracts X X X X
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