AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2018 (9) TMI 494
X X X X Extracts X X X X
X X X X Extracts X X X X
....d S.P. Sharma, Advocates, for the Petitoner. Dr. N. Mozika, SC, for the Respondent. ORDER We have heard Dr. A. Saraf, the Learned Senior Counsel appearing for the appellant and Shir N. Mozika, the Learned Counsel appearing for the Central Excise and Service Tax department. 2. The appellant was issued a show cause notice to show cause as to why the Central Excise Duty should not be....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n of the appellant and remitted the matter to the Adjudicating Authority to decide the issues involved afresh after taking fresh evidence if necessary. 3. The appellant being aggrieved by that part of the order of the Tribunal rejecting the contention that the demand was barred by limitation has filed the present appeal under Section 35G of the Act. 4. The Tribunal while considerin....
X X X X Extracts X X X X
X X X X Extracts X X X X
....1A(1) read with Section 11A(4) of the Act. The authority is required to consider whether any fraud or collusion or wilful misstatement or suppression or contravention of any provision of the Act was made by the appellant in a particular case while considering the extended period of limitation. According to the appellant, the goods were declared on the basis of their belief of the interpretation of....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ted the matter to the Adjudicating Authority for re-consideration on all the issues de novo with further directions that additional evidence can also be adduced by the parties, we are accordingly of the opinion that the question as to whether the show cause notice was issued within the period of limitation or otherwise needs to be considered and adjudicated afresh by the Adjudicating Authority. ....