9911796707
TMI Blog2020 (3) TMI 1207X X X X Extracts X X X X X X X X Extracts X X X X ..... is of the view that since it has been clearly mentioned in para-12.2 of the circular dated 16.02.2018 issued by the Department of Revenue that the extended period would not be available to raise the demand, which has also been perused by this Court, this Court is of the opinion that the availability of alternative remedy may not debar the petitioner from approaching this Court - Accordingly, till ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hile doing so, the Additional Commissioner extended the period of limitation as provided under the Section 11 A (4) of the Central Excise Act, 1944, which has been invoked in the case. Learned counsel for the petitioner submits that this is evidently contrary to a circular issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Excise and Customs on 16.02.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the extended period would not be available to the department to raise the demand and accordingly, the assessing authority was directed to re-examine and decide the cases and remanded to it on merit without applying the extended period of limitation as provided under Section 11A of the Central Excise Act, 1944. 5. Accordingly, it has been submitted that the impugned order is contrary to the spe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n held by the Hon'ble Supreme Court in (2012) 11 SCC 651, Union of India vs. Guwahati Carbon Ltd. stating, wherever alternative remedy is available, the person should invoke the same, as also specifically provided by the Section 35 of the Act. 7. In this regard learned counsel for the petitioner submits that even if alternative forum is available, it is also clearly held by the Hon'ble Supreme Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
