2014 (2) TMI 770

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.... the Appellant : Ashok Singh, Sr. S.C. ORDER This appeal by the revenue arises from a judgment of the Customs, Excise & Service Tax Appellate Tribunal dated 16 July 2013. The revenue has framed the following question of law: Whether the Hon'ble CESTAT taking into consideration facts and circumstances of the case, was justified in holding that the extended period of limitation is not in....

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....ies during the period from 2002-03 to 2005-06. Admittedly, a show cause notice was issued on 16 August 2007 beyond the prescribed period of one year but the revenue sought to invoke the extended period of limitation under the proviso to Section 11A (1) of the Act. The Tribunal observed that during the period in question, the assessee had not sold any part of its products to independent buyers a....

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....onal Central Excise Officers. The short payment was detected when an audit team visited the premises and examined the records but this, as the Tribunal held, could have been detected even by the jurisdictional Range Officer much earlier. In the circumstances, it was held that there was no suppression of fact or willful misstatement on the part of the assessee and no ground was, therefore, availabl....

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.... been made by the Range Officer of the ER-1 returns, that would have revealed that the assessee had cleared its MS tanks and radiators to the owning company for the manufacture of transformers. This indicated that there was no fraud, collusion, misstatement or suppression of facts. Besides, since the situation was revenue neutral, no intent to evade the payment of duty could be ascribed to the ass....