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CESTAT allowed the appeal and set aside the Order-in-Original in toto, holding the show-cause notice dated 15.10.2018 (demanding differential duty for Sept 2012-Mar 2013) barred by limitation. The Tribunal found the adjudicating authority failed to record any finding of wilful misstatement, suppression of facts or fraud sufficient to invoke the five-year extended limitation under s.11A(4), and the SCN did not explain the relevant date or how it fell within the extended period. Consequently the duty demand was declared unsustainable and void, and the consequential imposition of interest and penalty was quashed. Appeal allowed; matter decided in favour of the appellant.
CESTAT allowed the appeal and set aside the Order-in-Original in toto, holding the show-cause notice dated 15.10.2018 (demanding differential duty for Sept 2012-Mar 2013) barred by limitation. The Tribunal found the adjudicating authority failed to record any finding of wilful misstatement, suppression of facts or fraud sufficient to invoke the five-year extended limitation under s.11A(4), and the SCN did not explain the relevant date or how it fell within the extended period. Consequently the duty demand was declared unsustainable and void, and the consequential imposition of interest and penalty was quashed. Appeal allowed; matter decided in favour of the appellant.
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