9911796707
TMI Blog2004 (3) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... opped. If the Department wanted to take up such contentions it is for them to show that that Show Cause Notice was not relevant and was not applicable. The Department has not brought any of those facts on record. Therefore, the Department cannot now urge that findings of the Collector that that Show Cause Notice was on a similar issue and for an identical amount is not correct. As the extended period of limitation was not available. In this view, it is not necessary to decide the second point. In favour of assessee. - 3667 of 1998 - - - Dated:- 18-3-2004 - S.N. Variava and H.K. Sema, JJ. [Order]. - This Appeal is against the judgment of the Customs, Excise and Gold (Control) Appellate Tribunal dated 24th February, 1998. 2.Bri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roval of classification list is a quasi judicial function to be done after making suitable enquiries by the adjudicating authority. There would therefore be no question of getting the classification list approved and it is rightly an order of the Assistant Collector. Later, even the RT 12 have been finally assessed. There is as such no misdeclaration or suppression on the part of the noticee." The Collector also held that the Appellants were entitled to the benefit of the Notification. 4.The Appeal filed by the Department before the Customs, Excise and Gold (Control) Appellate Tribunal has been allowed. The Tribunal has held that the Appellants are not entitled to the benefit of the Notification. On the question of time-bar the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . As earlier proceedings in respect of same subject-matter were pending adjudication it could not be said that there was any suppression and the extended period under Section 11A was not available." On the ratio laid down in this judgment it must be held that once the earlier Show Cause Notice, on similar issue has been dropped, it can no longer be said that there is any suppression. The extended period of limitation would thus not be available. We are unable to accept the submission that earlier Show Cause Notice was for a subsequent period and/or it cannot be taken into consideration as it is not known when that Show Cause Notice was dropped. If the Department wanted to take up such contentions it is for them to show that that Show Caus ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
