TMI Blog2003 (3) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... ector of Central Excise reported in [ 2003 (2) TMI 68 - SUPREME COURT OF INDIA ] - As earlier proceedings in respect of same subject matter were pending adjudication it could not be said that there was any suppression and the extended period under Section 11A was not available. - Decided in favour of assessee. - 4935 of 1999 - - - Dated:- 27-3-2003 - S.N. Variava and H.K. Sema, JJ. [Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d therefore the extended period of limitation was available. 3.Some few facts necessary for a decision on this point are as follows :- The appellants were using parts, in respect of which the Modvat credit was availed. Even though they have not paid duty, they did not reverse the credit. The Department, therefore, issued show cause notices on 28th May, 1993 and 4th November, 1993. By these two ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, the extended period under Section 11A could not be invoked. 5.In our view, the principles laid down in above case fully apply here. As earlier proceedings in respect of same subject matter were pending adjudication it could not be said that there was any suppression and the extended period under Section 11A was not available. 6.To this extent the impugned judgment requires to be an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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