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TMI Blog2018 (9) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitoner. Dr. N. Mozika, SC, for the Respondent. ORDER We have heard Dr. A. Saraf, the Learned Senior Counsel appearing for the appellant and Shir N. Mozika, the Learned Counsel appearing for the Central Excise and Service Tax department. 2. The appellant was issued a show cause notice to show cause as to why the Central Excise Duty should not be demanded and recovered under Section 11A( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Adjudicating Authority to decide the issues involved afresh after taking fresh evidence if necessary. 3. The appellant being aggrieved by that part of the order of the Tribunal rejecting the contention that the demand was barred by limitation has filed the present appeal under Section 35G of the Act. 4. The Tribunal while considering the period of limitation held as follows :- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority is required to consider whether any fraud or collusion or wilful misstatement or suppression or contravention of any provision of the Act was made by the appellant in a particular case while considering the extended period of limitation. According to the appellant, the goods were declared on the basis of their belief of the interpretation of law that the exempted goods were not required to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration on all the issues de novo with further directions that additional evidence can also be adduced by the parties, we are accordingly of the opinion that the question as to whether the show cause notice was issued within the period of limitation or otherwise needs to be considered and adjudicated afresh by the Adjudicating Authority. 7. We accordingly allow the appeal at the admiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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