2017 (4) TMI 30

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....J. Shri Vinay Pandey, Advocate, for the Appellant. Shri Rakesh Dubey, Advocate, for the Respondent. JUDGMENT [Judgment per : Deepak Gupta, C.J.]. - Both these appeals are directed against the orders of the Customs, Excise and Service Tax Appellate Tribunal (hereinafter called as 'CESTAT') whereby the CESTAT had held that the notice issued to the assessee is beyond the period of limitat....

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.... credit as they were not directly related to Sugar and Molasses but only to be used for construction buildings. 4. Section 11A(3) of the Central Excise Act, 1944 provides limitation of one year to the Central Excise Officer to issue notice to the assessee. However sub-section (4) provides that when there is fraud; collusion; any wilful mis-statement; suppression of fact and contravention o....