2017 (4) TMI 270

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....or the Respondent. ORDER [Order per : Deepak Gupta, CJ]. - This appeal is directed against the orders of the Customs, Excise and Service Tax Appellate Tribunal (hereinafter called as 'CESTAT') [2016 (332) E.L.T. 356 (Tribunal)] whereby the CESTAT had held that the notice issued to the assessee is beyond the period of limitation and hence has quashed the same. 2. The undisputed facts are th....

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....on 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 misstatement; suppression of fact and contravention of any of the provisions of this Act or the rules made thereunder with intent to evade payment of duty, the period of limitation ....