2018 (9) TMI 494

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..... nal to also remit the matter to the Adjudicating Authority to decide the question of limitation and the extended period of limitation under Section 11A(1) read with Section 11A(4) of the Act. The authority 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 con .....

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..... ise 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(4) of the Central Excise Act, 1944 [ hereinafter referred to as the Act ] along with interest in terms of Section 11AA and also show cause as to why penalty should not be imposed under Section 11AC(1) of the Act. T .....

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..... hat 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 :- 7. In some cases, it is claimed that the matter is time barred and they took the plea that the extended period is wrongly extended. After hearing the rival submissions, we re-concur with the finding of the Commission .....

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..... iod 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 be included and that it did not include the value of remission at the relevant time. In the light of the stand of the appellant, we are of the opinion that the question of limitation and extended period of limitation is requir .....

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..... n 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 admission stage without calling for a counter affidavit. Since the matter is already remitted to the Adjudicating Authority, we modify the order of the Tribunal to the extent that the Adjudicating Authority, while deciding all the issues, .....

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