9911796707
TMI Blog2007 (9) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... to evade central excise duty ? (2) Whether the department is entitled to invoke extended period of limitation when the wilful suppression of certain expenses incurred by the assessee while declaring the assessable value with intent to evade central excise duty ? (3) Whether CESTAT has erred in setting aside the demand as time barred, by not justifying the amendment made in Section 11A vide Section 110 of Finance Act, 2000 ? 3. By consent of both the parties, the appeal is taken up for final hearing. 4. The relevant facts are that since 1989 the respondent (hereinafter referred to as 'the assessee') is engaged in the manufacture of biscuits which are liable to central excise duty under the Central Excise Tariff Act, 1985. 5. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 11AB of the Central Excise Act, 1944. 9. Challenging the aforesaid order, the assessee filed an appeal before the Commissioner of Central Excise (Appeals). By an order dated 28-7-2000 the Commissioner of Central Excise (Appeals) held that in the facts and circumstances of the present case, the extended period of limitation was not applicable and, therefore, the show cause notice was invalid. However, in view of section 110 of the Finance Act, 2000, the Commissioner of Central Excise (Appeals) held that the impugned show cause notice got validated. Challenging the said order, the assessee filed an appeal before the CESTAT and by the impugned order, the CESTAT set aside the order passed by the Commissioner of Central Excise (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in clause (ii) of sub-section (3) of that section shall be deemed to be and to always have been, for all purposes, validly and effectively issued or served under that section, notwithstanding any approval acceptance or assessment relating to the rate of duty on or value of, the excisable goods by any Central Excise Officer under any other provision of the Central Excise Act or the rules made thereunder. (2) Any action taken or anything done or purporting to have been taken or done under Section 11A of the Central Excise Act at any time during the said period shall be deemed to be and to have always been, for all purposes, as validly and effectively taken or done as if sub-section (1) had been in force at all material times and, accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which were found to be invalid on account of approval, acceptance or assessment relating to the rate of duty or on the value thereof. In other words, Section 110 of the Finance Act, 2000 would not apply to those show cause notices where it is held that invoking larger period of limitation is unjustified on the ground that there is no fraud, collusion, misstatement or suppression of facts for invoking the larger period of limitation. 12. As stated hereinabove, in the present case the revenue has accepted the finding given by the Commissioner of Central Excise (Appeals) to the effect that there was no fraud, collusion, misstatement or suppression of facts by the assessee. In this view of the matter, the finding recorded by the Tribunal to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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