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TMI Blog2018 (7) TMI 1781X X X X Extracts X X X X X X X X Extracts X X X X ..... ant may not be liable to imposition of any penalty. The attention has been drawn to the written submission placed on record wherein the submissions as regard time bar as well as penalty have been raised. Inasmuch as the same does not stand discussed by the Tribunal in the final order, the same amounts to a mistake on the part of the Tribunal. ROM application allowed. - Ex. RoM Application N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me of hearing, the appellant had raised the argument that the demand confirmed by invoking the extended period of limitation in Section 11A was not sustainable. Further, it has been argued that no penalty is imposable on the appellant. These arguments were also raised in the written submissions filed at the time of hearing. Various case laws were also cited to justify the argument that the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of all the arguments advanced by the appellant. Considering the RoM filed now, the Tribunal cannot proceed to readjudicate the matter and the same will amount to review of the order passed by the Tribunal. 5. Heard both sides and perused the record. 6. Vide the final order, the Tribunal has upheld the impugned order and dismissed the appeal filed by the appellant. After carefully going thro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the following decisions to support the arguments that extended period of limitation is not invokable. i) Emsons Organics Pvt. Ltd. vs. CCE, Chandigarh-II 2016-TIOL-81-CESTAT-DEL affirmed by Hon ble Punjab Haryana High Court in CCE vs. Emsons Organiscs -2016-TIOL-2192-HCP H-CX. ii) Insucon Cables Conductors Pvt. Ltd. vs. CCE, Jaipur-I 2016 (344) ELT 607 (Tri. Del.) iii) CCE, Delh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r proviso to Section 11A has been correctly invoked for demand the duty in the show cause notice. In the facts and circumstances of the present case, we are of the view that the extended period of time limit has been correctly invoked and we reject the argument that the demand is hit by time bar . 8. The para 11 of the Final Order may be renumbered as para 14. 9. RoM allowed and the order m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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