9911796707
TMI Blog2019 (5) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... alleging suppression or mis-statement of facts with intent to evade payment of duty. Evidently, none of the ingredients for invocation of extended period of limitation are present in this case. By implication, none of the ingredients which will allow for imposition of penalty under Section 11 AC are present. The demand of duty can be sustained only for the normal period of limitation ie., within one year from the date of issue of SCN - there cannot be any imposition of penalty under Section 11 AC ibid - for the limited purpose of arriving at the net duty liability for the portion of demand that survives for the normal period of limitation, the matter is remanded to the adjudicating authority - Appeal allowed in part and part matter on r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he remaining amount of ₹ 97,88,868/- with interest thereof. The adjudicating authority also imposed equal penalty of ₹ 97,88,868/- under Section 11 AC of the Central Excise Act, 1944. Hence this appeal. 2. Today when the matter came up for hearing, Ld. Advocate Shri J. Shankarraman submits that as early as June 2006 and subsequently on February 2006 and August 2007, the appellant had sought clarifications from the jurisdictional Central Excise authorities in respect of their eligibility to avail the said Notification No. 6/2006. However, no response was forthcoming. Hence substantial portion of the period sought to be covered in the SCN, namely, February 2007 to April 2011, is hit by limitation since, the notice w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed ought to have clarified the inapplicability of the exemption Notification sought to be used by the assessee in respect of generators manufactured and cleared by them. 5.2 Discernably, the adjudicating authority himself has confirmed the fact of the appellants having made atleast three attempts in writing to obtain clarifications from July 2006 to August 2007. The receipt of these communications have also been acknowledged by the adjudicating authority. When this is the case, the department cannot steamroll demand for the extended period, alleging suppression or mis-statement of facts with intent to evade payment of duty. Evidently, none of the ingredients for invocation of extended period of limitation are present in thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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