2015 (9) TMI 408

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..... have been invoked the Revenue / Department was aware that the assessee sold the goods from the depot piece meal. Once the Revenue was so aware and as found by the Tribunal on facts, then, the extended period could not have been invoked and applied. Any larger controversy and wider question was really not arising in the given facts and circumstances. by alleging suppression can the larger period b .....

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..... ted on three substantial questions of law which read as under : Whether in view of express provision provided in section 11A extended period of limitation is invokable only for the larger period beyond limitation and not otherwise ? Whether the Hon'ble CESTAT was justified in holding that the extended period of limitation cannot be invoked in subsequent proceedings when no suppressio .....

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..... se registration. It is engaged in the manufacture of plastic flushing cistern and parts thereof falling under Chapters 39 and 84 of the Schedule to the Central Excise Tariff Act. A show cause notice was issued on 19th November, 1997, calling upon the assessee to show cause why the duty demanded with interest penalty thereon for the period November 1992 to January 1996 under proviso to section 11A .....

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..... d thereby, the assessee approached CESTAT which set aside the order-in-original. 5. We have heard both sides and perused the paper-books together with the impugned order. We do not find that the Tribunal was really called upon to decide any larger issue. Once the issue of invocation of extended period of limitation raises a mixed question of fact and law, then the Tribunal found and on facts th .....

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..... appropriate case. We find that on facts the Tribunal was justified in interfering with the order-in-original. 6. In the circumstances, by keeping open the larger issues, we answer the questions of law and essentially one pertaining to invocation of the larger period for November 1992 to January 1996. It is answered in favour of the assessee and against the Revenue. 7. The Appeal is thus dis .....

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