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TMI Blog2009 (2) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... of various finished products in the appellant s factory, as compared to statutory records, an offence case was booked against them by drawing punchnama. The statement of manager and clerk was recorded, which are inculpatory in nature. The director s statement was also recorded on 2-9-97 admitting the clearances. Thereafter a show cause notice was issued to the appellant on 29-1-99 alleging clandestine removal and proposing to confirm demand of duty and to impose penalties. The said show cause notice was adjudicated by the Commissioner confirming demand of duty of Rs. 26,02,088/- and imposing penalty of identical amount. In addition penalties were imposed upon the other appellants. 2. Learned advocate, Shri K.I. Vyas appearing for the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner of Central Excise, Belapur reported in 2007 (218) E.L.T. 120 (Tri.-Mumbai) = 2007 (7) S.T.R. 159 (Tri. - Mum.) wherein the assessee s plea that the show cause notice was issued after more than a year of the date of knowledge was not accepted on the ground that there was a clear suppression on their part with intent to evade duty. Reliance was also placed on the Hon ble Supreme Court decision in the case Commissioner of Central Excise, Ahmedabad v. M/s. M. Square Chemicals, 2008 (231) E.L.T. 194 (S.C.) to support his contention that in cases of clandestine removals, proviso to Section 11A can be invoked. Reliance was also placed upon another decision of the Hon ble Supreme Court in the case of Mathania Fabrics, 2008 (221) E.L.T. 481 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in clandestine activities, whether the longer period of five years becomes available to the Revenue irrespective of the facts of completion of investigation is a question of prime importance. As there are two views on the said issue as to whether in such circumstances notice is required to be held as barred by limitation or not, we would require the same to be resolved by Larger Bench. Accordingly we refer the following question to the Larger Bench to be constituted by the Hon ble President. Whether the show cause notice issued after a period of six months from the date of visit of the officer or from the date of completion of investigations, as reflected in the show cause notice, is barred by limitation in terms of Section 11A of Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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