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TMI Blog2019 (4) TMI 1000X X X X Extracts X X X X X X X X Extracts X X X X ..... fraud or collusion or wilful mis-statement or suppression of facts or contravention of the provisions of the Act or the Rules with intention to evade payment of duty. The extended period of limitation would apply only to cases where the adjudicating authority has put the assessee on notice of its falling within any one of the clauses (a) to (e) of Section 11A(4) - In the present case that was not done and, consequently, the extended period of limitation is not available to assess the assessee to excise duty. The order-in-original, passed by the adjudicating authority, was beyond the period of limitation. Appeal dismissed - decided against Revenue. - Central Excise Appeal No. 05 of 2019 - - - Dated:- 3-4-2019 - Ramesh Ranganathan, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted during the period 12.12.2005 to 16.12.2005, and they had submitted their reply to the audit objections on 31.06.2006, a show cause notice was issued more than two years thereafter on 25.04.2008. 4. On the show cause notice being confirmed by the Order-in- Original dated 30.03.2017, a demand was raised against the assessee of ₹ 72,43,029/- along with interest and equal amount of penalty under Rule 15(2) of the Cenvat Credit Rules, 2004, and further penalty was imposed on the Chairman and Managing Director of the company under Rule 15(1), and penalty of ₹ 1,00,000/- was imposed on the General Manager of the assessee. Aggrieved thereby, the assessee carried the matter in appeal. 5. In the order under appeal before us, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evant date, serve notice on such person requiring him to show cause why he should not pay the amount specified in the notice, along with interest payable thereon under Section 11AA, and a penalty equivalent to the duty specified in the notice. The extended period of limitation of five years is available to the revenue only in cases where any one of sub-clauses (a) to (e) of Section 11A(4) are attracted. 7. In the case on hand, the show-cause notice does not even state that the assessee had contravened anyone of clauses (a) to (e) of Section 11A(4). In his order, under appeal before the CESTAT, the Commissioner of Appeals held that the question of limitation was a mixed question of facts and law; the department would get five years in cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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