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2018 (5) TMI 1983 - HC - Central ExciseTime Limitation - demand of excise duty alongwith interest and penalty - HELD THAT - The learned Assistant Solicitor General of India states that a decision has already been taken by the Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs vide Circular No.1063/2/2018-CX dated 16.2.2018 that extended period would not be available to the department to raise the demand. Appeals disposed off with a direction that the assessing authority will examine and decide the cases remanded to it on merit without applying the extended period of limitation as provided under Section 11A of the Central Excise Act 1944.
Issues:
1. Whether demands for Central Excise Duty are barred by limitation under Section 11A(4) of the Central Excise Act, 1944? 2. Application of extended period of limitation for raising demands by the department. Analysis: 1. The judgment involved multiple appeals concerning the demand and recovery of Central Excise Duty from the appellants under Section 11A(4) of the Central Excise Act, 1944, along with interest and penalties. The appellants contended that the demands were barred by limitation, but the respondent rejected their contentions and approved the demands along with penalties. The Customs Excise and Service Tax Appellate Tribunal remanded the cases for fresh decision, rejecting the limitation objection based on the department's entitlement to the extended period of limitation for raising demands. 2. The learned Assistant Solicitor General of India informed the court about Circular No.1063/2/2018-CX dated 16.2.2018, issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Excise and Customs. The circular stated that the extended period would not be available to the department for raising demands. In light of this information, the court disposed of the appeals with a direction that the assessing authority should re-examine and decide the cases on merit without applying the extended period of limitation as provided under Section 11A of the Central Excise Act, 1944.
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