2017 (1) TMI 838 - HC - Central Excise

Extended period of limitation - Section 35-G of Central Excise Act, 1944 - suppression of facts - Held that - there was no suppression of fact deliberate but there was a bona fide dispute and in any case demand being raised beyond period of limitation was not justified. It has directed Revenue authorities to requantify the demand falling within the period of limitation and thereafter proceed accordingly - decision of Kerala High Court in CCE, Cochin vs. Idea Mobile Communication Ltd., 2008 (9) TMI 292 - KERALA HIGH COURT was followed - appeal dismissed - matter on remand.

Summary

The High Court of Allahabad dismissed an appeal under Section 35-G of the Central Excise Act, 1944, as the demand raised by the Revenue was found to be barred by limitation. The Tribunal ruled that there was no deliberate suppression of facts, but a bona fide dispute, and directed the Revenue authorities to requantify the demand falling within the period of limitation. The appellant accepted a previous judgment on the matter, leading to the dismissal of the appeal.