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TMI Blog2015 (4) TMI 1141X X X X Extracts X X X X X X X X Extracts X X X X ..... cise Duty to the tune of ₹ 44 crores for the period 1.4.2011 to 31. 3.2013. If there was any default in deposit of duty for the period prior to 1.4.2011, the assessee could have been issued notice within the statutory period as provided under Section 11A of the Act, which in normal course would be one year, and five years in cases falling under sub-Section (4). In the absence of appellant having been able to satisfy the Tribunal on facts that the present case falls within sub- Section (4) of Section 11, the notice issued to the respondent beyond the period of one year cannot be justified in law. - Decided against the Revenue - C.E.A.No.58/2014 AND C.E.A.Nos.3-5/2015 - - - Dated:- 1-4-2015 - MR. JUSTICE VINEET SARAN AND MRS. JUSTIC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od of one year. The relevant Section 11A(1) and (4) of the Central Excise Act, 1 944 are reproduced below: [11-A. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded .-(1) Where any duty of excise has not been levied or paid or has been short-levied or short paid or erroneously refunded, for any reason, other than the reason of fraud or collusion or any willful mis - statement or suppression of facts or contravention of any of the provisions of this Act or of the rule s made thereunder with intent to evade payment of duty,- (a) the Central Excise Officer shall, within one year from the relevant date , serve notice on the person chargeable with the duty which has not been so levied or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt to evade payment of duty , by the assessee. 5. Though the learned counsel Sri.Y.Hariprasad for the appellant has vehemently argued that there was suppression of facts by the assessee and as such, the limitation f or issuing the show cause notice would be five years and not one year, but the Tribunal has negated the same and has given a finding of fact holding that no case had been made out for invoking the extended period. 6. Although there are about dozen grounds taken in the appeal, but none specifically relates to any suppression of facts by the assessee. Even the questions of law which have been framed in the appeal do not specifically relate to suppression of facts. Admittedly, the appellant had paid the Central Excise Duty to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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