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TMI Blog2025 (2) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant on merits. The Commissioner (Appeals) did not record any findings on the question of limitation. Extended period of limitation - HELD THAT:- The extended period of limitation was invoked only on the ground that the appellant, by way of willful mis-statement and wrong availment of the said notification by way of mis-representation of facts, which came to the knowledge only during the audit, invoked extended period of limitation. It is a well-settled principal that extended period of limitation cannot be invoked unless one of the five elements necessary to invoke it viz., fraud or collusion or willful mis-statement or suppression of facts or violation of Act or Rules with an intent to evade payment of duty is established. In this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ojects against International Competitive Bidding. 4. During the internal audit of the records, the audit team came to the conclusion that the appellant was not entitled to the benefit of the exemption notification and accordingly a show cause notice [SCN] dated 01.04.2015 was issued by the Assistant Commissioner covering the period June 2010 to October 2010 invoking extended period of limitation. It was proposed in the SCN to deny the benefit of the exemption notification and recover central excise duty amounting to Rs. 4,84,272/- along with interest and also to impose an equal amount as penalty. 5. The Assistant Commissioner, relying on this Tribunal's Final order No. A/51682 of 2015 - EX (DB) dated 06.05.2015 in the case of M/s BHEL Ran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tively. Further from their aforesaid act of willful mis-representation of fact and evasion of duty by way of suppression of facts, it further appears that the party has rendered themselves liable for penal action under section 11AC of Central Excise Act, 1944". 8. The Assistant Commissioner had not examined the question of limitation because he found in favour of the appellant on merits. The Commissioner (Appeals) did not record any findings on the question of limitation. 9. From the SCN, we find that extended period of limitation was invoked only on the ground that the appellant, by way of willful mis-statement and wrong availment of the said notification by way of mis-representation of facts, which came to the knowledge only during the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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