2018 (4) TMI 1317

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....per the provisions contained under the proviso to section 11A(1) of the erstwhile Central Excise Act, 1944, when the party has suppressed the material fact of production and clearance of excisable goods from the department and contravened the provisions contained in the Central Excise Act, 1944, the rules made there under and the relevant notifications with an intent to evade payment of Central Excise duty;" 2. Facts leading to filing of the instant appeal under Section 35 G of the Central Excise Act (hereinafter referred to as 'Act'), are as under:- (a) M/s. Deyam Industries, the assessee herein, is engaged in the business of manufacture of electrical goods. It has set up its Unit at Nalagarh, an industrial estate established by the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the amount confirmed against Sr. No. 5.2 above. 5.4 I impose penalty of Rs. 84,81,935/- (Eighty Four Lakhs eighty One Thousand Nine Hundred & thirty Five only) on the Noticees under Section 11AC of the Act." 4. Assailing the same, assessee preferred an appeal which stands decided in its favour by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi, vide order dated 13.07.2015, in case titled as M/S Deyam Industry Versus CCE & ST, Chandigarh. Noticeably, the Tribunal quashed and set aside the order so impugned before it for the reason that action initiated by the revenue was beyond the period of limitation and no ground for invoking the extended period was made out by the revenue, making the case fall within the exce....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tuted." (emphasis supplied) 6. Undisputedly, the revenue has not taken action against the assessee within the period of one year from the relevant date. What is that relevant date in the given facts and circumstances, is not in dispute, for it is the date on which the goods were cleared, i.e. date of clearance of goods/filing of monthly returns. Both events incidentally fall within the same month, which in the instant case, was February, 2008. We clarify that such fact is not disputed by anyone of the parties before us. It is also a matter of record that in July, 2009 itself, the assessee had apprised the department of revenue, by way of a declaration, as envisaged under the Act/Rules/ Regulations, indicating its intent of takin....