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Issues: Whether the Commissioner (Appeals) was justified in setting aside the adjudication order on the ground that the show cause notice did not disclose the basis for invoking the extended period of limitation under the excise law.
Analysis: The show cause notice specifically alleged that the assessee failed to file the required price declaration and marketing pattern, and that this omission was made with intent to evade duty and by suppression of facts. The reasoning adopted by the Commissioner (Appeals) was therefore inconsistent with the notice itself. The earlier conclusion that the demand was time-barred was based on a mistaken assumption that no ground had been pleaded for invoking the extended period. Since the existence and sufficiency of the allegations in the notice required proper examination, the matter could not have been disposed of on that basis alone. The order was accordingly unsustainable and the appeal had to be decided afresh on merits.
Conclusion: The finding of the Commissioner (Appeals) on limitation was set aside, and the matter was remanded for decision on merits.
Ratio Decidendi: Where the show cause notice expressly alleges suppression of facts with intent to evade duty, an appellate authority cannot treat the notice as silent on the basis for invoking the extended period of limitation and set aside the demand without examining the matter on merits.
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