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TMI Blog2005 (3) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... notice on 26-6-2003. 2. Shri S. Jaikumar, learned Advocate, mentioned that M/s. Premier Instruments and Controls Pvt. Ltd. manufacture measuring instruments and various tools required by them in the manufacture of their final products; that they also engage several job workers for carrying out various processes of manufacturing activities; that during the period from January, 1994 to November, 1998, they had manufactured various tools which were either used by them captively in their own premises or were sent to the premises of various job workers for the purpose of manufacturing components for them; that no duty of excise was paid on the tools sent to the premises of the job workers under the belief that same were used captively and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch beyond the period of five years specified in Section 11A of the Central Excise Act; that the entire demand which is beyond the period of five years is not sustainable; that similarly the demand of duty for period subsequently to the disclosure made by them can not be demanded by invoking the extended period of limitation as the facts have been brought to the notice of the Department; that thus the entire demand of duty is hit by time-limit specified in Section 11A of the Central Excise Act. Learned Advocate has also submitted that the Commissioner in the Adjudication order has relied upon the decision in the case of MC Mammen v. CCE, Cochin [1995 (80) E.L.T. 469] for demanding the duty for the entire period involved in the Appeal; that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hin one year from the relevant date for demanding the duty short paid/unpaid etc. If the duty has not been levied or paid etc. by reason of fraud, willful mis-statement, suppression of facts etc. show cause notices can be issued for a period of five years from the relevant date. Relevant date has been defined in sub-section 3(ii) of Section 11A of the Central Excise Act which reads as under : - relevant date means, - [(a) in the case of excisable goods on which duty of excise has not been levied or paid or has been short-levied or short-paid - (A) where under the Rules made under this Act a periodical return, showing particulars of the duty paid on the excisable goods removed during the period to which the said return relates, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evant date and the show cause notice can be issued for demanding the duty subject to the condition that there was suppression of facts, mis-statement of facts, etc. with an intent to evade payment of duty. In the present matter, admittedly, the appellants had neither intimated to the Department nor followed any Central Excise procedure before clearing tools manufactured by them to the premises of their job workers. Accordingly, the vital facts have been suppressed from the Department and as such extended period of limitation is invocable and duty if any, is payable by the Appellants. 6. Duty also been demanded from January, 1999 upto financial year 1999-2000. It has not been disputed by the Revenue that the Appellants had informed the dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Rules contains the provisions regarding relevant date for determination of rate of duty at which the duty will be levied. Sub-rules (1) to (4) contains specific cases for determination of rate of duty such as in the case of goods removed for export under Bond, the relevant date for determining the rate of duty is the rate in force on which the duty is paid. Sub-rule (5) provides that in all other cases, the rate of duty applicable to excisable goods shall be the rate in force on the date on which notice of demand is issued or on the date on which the duty is paid, whichever is earlier. The Tribunal in MC Mammen case has held that where the date of clearance is not known under the specific provisions, under Rule 9A(5) duty chargable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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