2004 (2) TMI 557 - AT - Central Excise

Summary

Issues involved: Appeal filed by Revenue challenging duty payment evasion and suppression of facts by assessee, contention on demand being time-barred.

In the judgment, the Revenue filed an appeal against the assessee, alleging suppression of facts and duty evasion. The Revenue argued that the adjudicating authority did not properly examine the allegations in the Show Cause Notice. On the other hand, the respondents' Senior Counsel highlighted that the Commissioner had found the demand to be time-barred, as the transactions were known to the department. The Senior Counsel pointed out a specific paragraph in the order supporting this finding.

The Commissioner's order favored the assessee on both merits and limitation. It was noted that the Department had not challenged the issue of limitation, making the appeal unsustainable on this ground. The Commissioner had explicitly stated that the demand was time-barred due to the Department's knowledge of the party's activities. As the Revenue did not raise any plea regarding limitation, the respondents succeeded on this point, leading to the dismissal of the appeal.