Time Limitation - suppression of fact of manufacture and ...

Tribunal's Decision Overturned: Demand Under Show Cause Notice Found Unjustified Due to Lack of Evidence and Time Limitation.

December 11, 2021

Case Laws     Central Excise     HC

Time Limitation - suppression of fact of manufacture and clearance of excisable goods - It is found that satisfaction recorded initially by the Commissioner and then by the Tribunal as regards the intention of appellant to evade payment of central excise duty is without any supporting material on record - The substantial question of law as framed is answered by holding that the Tribunal was not justified in law and in facts in holding that the demand under the show cause notice was not barred by limitation. - HC

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