2015 (4) TMI 350

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....r. Arijit Prasad, Adv. Ms. Rashmi Malhitra,Adv. Mr. B. Krishna Prasad, Adv. For the Respondents : Mr. V. Lakshmikumaran,Adv. Mr. M.P . Devanath,Adv. Mr. Vivek Sharma, Adv. Ms. L.Charanaya,Adv. Mr. Aditya Bhattacharya, Adv. Mr. R. Ramachandran,Adv. Mr. Anandh K., Adv. Mr. Rajesh Kumar, Adv. ORDER The respondents herein are engaged in the manufacture of yarn and waste of the man-made fibre ....

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....spondents to reply to the said show cause notice and after hearing the respondents the Commissioner vide order dated 10.3.2003 confirmed the aforesaid amount of demand and also imposed penalty of equal amount. The penalty was also imposed on the individual officers of the respondents. The respondents, apart from arguing the matter on merit had raised the issue of limitation with the plea that i....

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....tion was amended in the year 2000 which amendment came into effect on 1.7.2000. The legal position relating to identical sales tax incentives Scheme which would prevail in view of the unamended provision as well as amended provision, came up for consideration before this Court in Commissioner of Central Excise, Jaipur II vs. Super Syncotex (India Ltd.) 2014 301 ELT 273 (S.C.). This Court took the ....

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....includible in arriving at the transaction value and sales tax shall be paid thereon. Insofar as the question of extended period of limitation is concerned, we have gone through the order of the Commissioner and are of the opinion that he has rightly held that the extended period of limitation as per the proviso of Section 11A (1) of the Central Excise Act, 1944 would be applicable in the given ....