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TMI Blog2014 (9) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... ommunication dated 6-8-2004, this Court is of the view that simply by way of filing return, the Department has had knowledge about the transaction of the respondent. To put it in short, the communication dated 6-8-2004 is very much essential for the purpose of deciding as to whether the show cause notice dated 6-10-2005 is barred by limitation as per actual period of limitation mentioned in Section 11A of the said Act or the appellant is entitled to get extended period of limitation. Therefore for the purpose of deciding the said aspect, the order passed by the Appellate Tribunal is liable to be set aside and the matter is liable to be remitted to the file of Appellate Tribunal. Decided in favour of Revenue. - C.M.A. (MD) No. 562 of 2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appeal on the ground that the claim made in the show cause notice dated 6-10-2005 is barred by limitation as per provision of Section 11A of the Central Excise Act and against the order passed by the Appellate Tribunal, the present Civil Miscellaneous Appeal has been filed. 4. The learned counsel appearing for the appellant has contended with great vehemence that since the respondent has indulged in committing mal-practice under the guise of selling machineries to its sister concern simply by way of paying duty and thereby transferred the accumulated Cenvat credit to its sister concern, the actual period mentioned in Section 11A of the said Act is not applicable and only extended of five years is applicable. But the Appellate Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 004. Since no mention has been made in the order passed by the Appellate Authority with regard to communication dated 6-8-2004, this Court is of the view that simply by way of filing return, the Department has had knowledge about the transaction of the respondent. To put it in short, the communication dated 6-8-2004 is very much essential for the purpose of deciding as to whether the show cause notice dated 6-10-2005 is barred by limitation as per actual period of limitation mentioned in Section 11A of the said Act or the appellant is entitled to get extended period of limitation. Therefore for the purpose of deciding the said aspect, the order passed by the Appellate Tribunal is liable to be set aside and the matter is liable to be remitt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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