2016 (1) TMI 342

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....ble Mr. Justice Akil Kureshi ) 1. Leave to amend. 2. Department is in appeal against the order of CESTAT dated 20.04.2145 raising following questions of law for our consideration: "[a] Whether on the facts and in the circumstances of the case, the CESTAT is justified in reversing its finding of facts recorded in its final order No.A/11697/2014 dated 25.09.2014 in exercise of power u....

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....l No. 35/MP/95 dated 29.05.1995 in exercise of power conferred under Section 35C(2) of the Central Excise Act, 1944?" 3. Brief facts are that, the assessee had approached the Tribunal challenging the orders passed by the Revenue Authorities raising multiple contentions. The assessee had questioned application of Section 11D of the Central Excise Act on the ground of limitation as well as retros....

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..... Firstly, that the assessee's contention of retrospective application of Section 11D was not decided and secondly, that the invocation of extended period of limit under the proviso to Section 11A was not permissible. In such application, the assessee contended as under: "12. Demand of Rs. 30,88,632.47 to be set aside on the ground of limitation. 12.1 As per the understanding....

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....n as under: "4.1 It is observed from the representing GP. Is that appellant has been showing duty paid through PLA, RG-23A Pt.II and set off claimed. The amount so debited was also shown collectively in the invoices: these facts are also coming clearly out of Para 17 of the Order-in-Original dated 29.05.1995. In view of the above factual matrix, appellant cannot be said to have any intent....