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TMI Blog1992 (1) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... nal No. 29/Goods/NES/Collr./C.E. Cal. II/87 dated 10-6-1987 passed by Collector of Central Exise, Calcutta-11 on the grouds that the demand notice was barred by limitation under Section 11A of the Central Excises and Salt At, 1944 due to the fact that the longer period of limitation as provided under the proviso to Section 11A(1) was not attracted in the show cause notice. 2. The questions of law which arose out of the order of this Tribunal in Order No. A-374/Cal/91 dated 1-6-1991 are stated in the Application as follows : (i) To see whether any suppression of facts was there or not? (ii) To see whether any point advanced can be raised in the appellate stage when no such point was raised before the original authority? 3. In the App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ull void. 4. The learned J.D.R., Shri A. Chowdhury appeared on behalf of the Applicant Collector and Shri N. Mookherjee, learned Advocate for the respondents. The learned J.D.R., Shri Chowdhury stated that the point of limitation was not urged before the Original Authority and therefore, the Tribunal in the facts and circumstances of the case, could not have taken the argument of the respondents with respect to the limitation aspect. He, therefore, contended that a question of law had arisen out of the order of this Tribunal. In this regard, we find that a question of law can be raised by any party if the same does not involve any investigation into facts. Such a point of law can be raised for the first time even in the appellate stage. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re appears to be no reason as to why the appellate authority cannot modify the assessment order on an additional ground even if not raised before the Inome Tax Officer. No exception could be taken to this view as the Act does not place any restriction or limitation on the exercise of appellate power. Even otherwise an Appellate Authority while hearing appeal against the order of a subordinate authority has all the powers which the original authority may have in deciding the question before it subject to the restrictions or limitations if any prescribed by the statutory provisions. In the absence of any statutory provision the Appellate Authority is vested with all the plenary powers which the subordinate authority may have in the matter. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the rider that in the case of short-levy etc. by reason of fraud, collusion or wilful misstatement or suppression of facts or contravention of any of the provisions of the Act or of the Rules with intention to evade payment of duty, the period of demand would be extended to five years. Thus, normally the demand should be issued within six months of the relevant date. In this case, if we take the last date of the period of demand which has been specified as 31-3-1983, the notice was issued more than 2 years later. In the absence of any allegation warranting the invoking of the proviso, the demand was clearly time-barred. We do not find any merit in the argument of the learned J.D.R. that the way the show cause notice was worded, it should ..... X X X X Extracts X X X X X X X X Extracts X X X X
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