2015 (4) TMI 1141

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....2. The brief facts of this case are that the respondent- assessee is a Public Sector Undertaking engaged in the manufacture of bulldozers, shovels, excavators, loaders etc., falling under Chapter 84 of the First Schedule to t he Central Excise Tariff Act, 1985. The short dispute involve d in the present appeals relate to payment of Central Excise Duty for the period 29.4.2010 to 31.3.2011. Show cause notice with regard to non- payment of Central Excise Duty for the aforesaid period was issued by the revenue on 22.4.2013. The sole quest ion involved is as to whether the show cause notice dated 22.4.2013 could have been, in the facts of the present case, issued beyond the prescribed period of one year as provided under Section 11A of the Cent....

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.... person chargeable with duty may, before service of notice under clause(a), pay on the basis of,- (i) his own ascertainment of such duty; or (ii) duty ascertained by the Central Excise Office r, the amount of duty along with interest payable thereon under section 11-AA.   (2)------------ (3)------------ (4) Where any duty of excise has not been levied o r paid or has been short-levied or short-paid or erroneously refunded, by the reason of - (a) fraud; or (b) collusion; or (c) any willful mis-statement; or (d) suppression of facts ; or (e) contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payme....