2016 (2) TMI 717

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....e Petitioner : Shri Alok Arora, Advocate For the Respondent : Shri R K Mishra, DR ORDER PER ASHOK JINDAL: The appellant is in appeal against the impugned order confirming demand on account of recovery of excess amount of rebate sanctioned to the appellant. 2. The facts of the case are that the appellant is a manufacturer of sugar and molasses during the period 1.10.1972 to 30.11.197....

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....tended period of limitation without alleging any suppression or mis-statement on behalf of the appellant. Therefore, whole demand is barred by limitation. He further submitted that in a similar situation in the case of Raj Bahadur Narain Singh Sugar Mills Ltd. vs. Union of India [1996 (88) ELT 24 (SC)], the Honble Supreme Court has set aside the demand only on the ground of limitation. 4. On t....

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....uppressed the facts or willful mis-stated facts or there was no collusion, therefore extended period of limitation is not invokable in the light of decision of Hon'ble Apex Court in the case of Raj Bahadur Narain Singh Sugar Mills Ltd. wherein the Hon'ble Apex Court observed as under: "9. We have set out the relevant parts of the show cause notice. It speaks of an erroneously granted reba....

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.... which of the various commissions and omissions stated in the proviso is committed to extend the period from six months to five years. Unless the assessee is put to notice, the assessee would have no opportunity to meet the case of the authorities. The defaults enumerated in the proviso were more than one and if the authorities placed reliance on the proviso, it had to be specifically stated in th....