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TMI Blog2010 (6) TMI 669X X X X Extracts X X X X X X X X Extracts X X X X ..... is filed for waiver of pre-deposit of the following amounts : - (i) Service Tax of Rs. 12,80,485/- (Rs. 10,67,804/-under Section 11D of Central Excise Act, 1944 and Rs. 2,12,681/- under Section 73(2) of the Finance Act, 1994) (ii) Interest on service tax under Section 75 of the Finance Act, 1994. (iii) Penalty of Rs. 2,12,681/- under Section 77 of the Finance Act; and (iv) Penalty of Rs. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ars. He submits that Section 11D cannot be read in isolation but has to be read with Section 11A and that the time limit under Section 11A is applicable for demand under Section 11D also. He produces various decisions in support of his claim. 4. Ld. DR submits that the decision of the Tribunal in the cases of Katralla Products Pvt. Ltd. v. CCE, Coimbatore [2008 (227) E.L.T. 553 (Tri. - Chennai)] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are of the considered view that the demand can be raised under only provisions of Section 73 of the Finance Act which is up to five years, and not beyond five years if there is allegation of suppression of facts, mis-statement, etc. At this juncture, we find, there is allegation of suppression of facts, mis-statement, etc. Hence, the demand that arises within five years needs to be gone into detai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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