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2017 (4) TMI 270
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....ant. Shri Raja Sharma, Advocate, for 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 s....
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....for construction of 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 misstatement; suppression of fact and contravention of any of the provisions of this Act or the rules made thereunder with intent to e....