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TMI Blog2016 (2) TMI 717X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee - Excise Appeal No. 1899 of 2007 - Final Order No. 53512 /2015-EX(DB) - Dated:- 19-11-2015 - SHRI ASHOK JINDAL, MEMBER (JUDICIAL) AND MR. B RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Shri Alok Arora, Advocate For the Respondent : Shri R K Mishra, DR ORDER PER ASHOK JINDAL: The appellant is in appeal against the impugned order confirming demand on account of recovery of excess amount of rebate sanctioned to the appellant. 2. The facts of the case are that the appellant is a manufacturer of sugar and molasses during the period 1.10.1972 to 30.11.1972 and 1.5.1973 to 30.6.1973, the appellant was sanctioned excess amount of rebate under Rule 10 of the Central Excise Rules, 1944. Therefore, a s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case, the appellant is contesting the issue only on the ground of limitation. 7. We have gone through the show cause notice. Admittedly, the show cause notice has been issued by invoking extended period of limitation and whole of the demand is for extended period. In the show cause notice, there is no allegation against the appellant that they have suppressed the facts or willful mis-stated facts or there was no collusion, therefore extended period of limitation is not invokable in the light of decision of Hon ble Apex Court in the case of Raj Bahadur Narain Singh Sugar Mills Ltd. wherein the Hon ble Apex Court observed as under: 9. We have set out the relevant parts of the show cause notice. It speaks of an erroneously granted reba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ix months after the date of the order of refund, is time-barred. Put differently, the Superintendent who issued it had no authority to do so. 8. Therefore, as in this case also, the show cause notice has been issued by invoking extended period of limitation without alleging fraud, collusion, willful mis-statement suppression or contravention of any provision of Act or Rules with malafide intention not to pay the duty. Therefore, we hold that show cause notice issued to appellant is barred by limitation. Consequently, the demands are set aside. In these circumstances, the impugned order is set aside, appeal is allowed with consequential relief, if any. ( operative part of the order pronounced in the open court ) - - TaxTMI - TMIT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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