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TMI Blog2017 (2) TMI 1172X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation in respect whereto a finding was already recorded by Commissioner against Assessee - Matter is remanded to Tribunal to consider the question, whether there was a suppression of material fact by Assessee - appeal allowed by way of remand. - Central Excise Appeal No. 6 of 2015 - - - Dated:- 9-2-2017 - Hon'ble Sudhir Agarwal And Hon'ble Ravindra Nath Mishra-II, JJ. For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat, since the party with intend to avail inadmissible credit, suppressed the facts (evidences showing the actual use of the impugned iron and steel items of Chapter 72 and 83 of the Central Excise Tariff Act, 1985) from the department, hence the extended period of limitation was applicable as per Section 11A (1) of Central Excise Act, 1944. 4. Sri Seth, learned counsel appearing for Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the 'relevant date'. The relevant date in this case is the date on which the monthly returns were filed by the party, for the month of February 2007, with the department. Since, I have already held that the party had, in this case, suppressed material facts from the department and thus the extended period provisions were invokable, I hold that the demand raised vide SCN dated 07.03.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee holding that entire demand is barred by limitation. It has not at all looked into the question, whether it was a case of extended period of limitation in respect whereto a finding was already recorded by Commissioner against Assessee. In our view, therefore, judgment of Tribunal cannot be sustained. 6. We are not answering the question raised in this appeal as such here, since, in our vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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