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TMI Blog2011 (9) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... does not apply to the proceeding under the Act and it applies to the suit or other proceeding, as contemplated by the 1963 Act. - Decided against the assessee. - W.P. (C) No.759 of 2008 - - - Dated:- 8-9-2011 - MR. B.P. KATAKEY J. Advocates for the petitioner : Mr. B.N. Sharma, Mr. J. Ahmed, Mrs. J. Zaman, Ms. P. Das, Ms. K. Malakar, Ms. D. Das, Advocates. Advocates for the respondents : Mr. M. Bhagabati, JUDGMENT ORDER (ORAL) The Petitioner Firm registered under the provisions of the Central Excise Act, 1944 (in short, the Act ) by the present petition has challenged the notice dated 22nd January, 2008 issued by the Assistant Commissioner (Designated Recovery Officer), Central Excise, Dibrugarh asking it to pay a sum o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 (one) year from the date of assessment of the duty payable by such person and as in the present case, the assessment was made on 17th January, 2001, such demand notice cannot be issued after 16th January, 2002. According to the learned counsel, since the demand notice dated 5th September, 2002 was issued by the Superintendent of Excise after expiry of 1 (one) year from the date of assessment, on the basis of which the subsequent certificate of demand dated 31st August, 2006 was issued by the Assistant Commissioner, Central Excise, Jorhat and thereafter, the impugned notice dated 22nd January, 2008 by the Assistant Commissioner, Central Excise, Dibrugarh, such demand notice dated 5th September, 2002 is illegal being contrary to the provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, 1998, which are annexed as Annexures-C to F to the affidavit-in-opposition filed by the respondents, Mr. Bhagabati, learned Central Government Counsel has submitted that those show cause notices were issued within 1 (one) year from the relevant date, i.e. the date when the duty was payable and as such, the provision of Section 11-A(1) of the Act has been complied with. The learned Central Government Counsel further submits that after issuance and service of such show cause notice on the petitioner, the Superintendent of Central Excise has ascertained the amount payable towards the excise duty, as required under Section 11-A(2) of the Act, and on 5th September, 2002 notice of demand was issued. The petitioner having failed to deposit the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 99 and 13th November, 1998 were issued to the petitioner asking it to show cause against the proposed levy of duty. Such show cause notices were issued as required under Sub-Section (1) of Section 11-A of the Act within 1 (one) year from the relevant date. Issuance and service of such notices has not been denied by the petitioner. According to the petitioner, the amount payable was ascertained by the respondent authority on 17th January, 2001 and the demand notice was issued on 5th September, 2002, beyond the period of 1 (one) year from the date of the period of assessment, which, according to it, is in contravention of the provisions contained in Sub-Section (1) of Section 11-A of the Act. [7] Sub-Section (1) of Section 11-A of the Act p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of challenge to the impugned notice issued by the Assistant Commissioner is that in any case, the period of limitation for recovery of the amount due under Article 137 of the Schedule to the 1963 Act being 3 (three) years, no proceeding for recovery of the amount ascertained on 17th January, 2001 can be initiated by the respondent authorities after expiry of 3 (three) years. Such submission of the learned counsel also cannot be accepted, as the provision of the 1963 Act does not apply to the proceeding under the Act and it applies to the suit or other proceeding, as contemplated by the 1963 Act. [10] That being the position, I do not find any merit in the writ petition and hence it is dismissed. [11] Interim order, if any, passed earlie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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