2015 (9) TMI 408

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....le For the Respondent : Mr. Vinay Ansurkar with Mr. D.H. Nadkarni and Mr. C.S. Biradar I/b M/s. Legal Solutions ORAL JUDGMENT : [Per S.C. Dharmadhikari, J.] 1. This appeal of the Revenue challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal, West Regional Bench at Mumbai dated 8th June, 2005. The appeal has been admitted on three substantial questions of la....

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....stinguishable to the facts of the present case ?" 2. The Revenue issued a show cause-cum-demand notice to the respondent-assessee demanding excise duty interest and imposing penalty. An order-in-original was passed on 5th February, 1999 by the Commissioner of Central Excise, Mumbai-V. The Revenue alleged that the respondent is holder of central excise registration. It is engaged in the manufact....

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....t invoked. In the subject show cause notice dated 19th November, 1997, which covered the period November, 1992 to January, 1996, the extended period of limitation was invoked. A reply thereto was filed, inter-alia, raising the issue of jurisdiction. This show cause notice was adjudicated and the above order-in-original came to be passed. 4. Aggrieved thereby, the assessee approached CESTAT whic....

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....bsequent show cause notice invoking larger period of limitation can be issued when on the same set of facts and allegations earlier show cause notice was issued. In other words, by alleging suppression can the larger period be invoked and for that purpose a fresh show cause notice can be issued or not is a question which we keep open for decision in an appropriate case. We find that on facts the T....