2016 (9) TMI 31

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....ble High Court in the above order has held as under "10. It has already been pointed out that the CESTAT has not at all decided the present dispute on merits. Since the CESTAT has not decided the present matter on merits, this Court is of the view to set aside the order passed by the CESTAT in Final Order No.1153 of 2005 and to remit the matter to the file of the CESTAT. Since the matter is liable to be remitted to file of the CESTAT, the substantial questions of law raised on the side of the appellant need not be decided and altogether the present Civil Miscellaneous Appeal is liable to be allowed. 11. In fine, this Civil Miscellaneous Appeal is allowed without costs. The order passed in Final Order No.1153 of 2005 in App....

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....xcise Act which creates a rule of limitation. The normal period of limitation is six months during the period in dispute and the extended period would be available in cases of fraud, collusion, wilful statement or suppression of facts and there is not even a whisper of any such conduct on the part of the appellants and, therefore, the invocation of extended period is not tenable in law. Therefore in the instant case the entire demand is time barred since the show cause notice had been issued much belatedly. 5.1 Ld. Counsel also submits that there is no evidence shown by the department that molasses have not been used for manufacture of cattle feed and cleared elsewhere. 5.1 Ld. Counsel placed reliance on the following decisions:- ....