2019 (4) TMI 1264

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....habad in Appeal No. E/1185/2011-EX[SM]. The aforesaid appeal was admitted on 7.5.2018 having following questions of law:- "A. Whether in absence of any finding in order-in-original regarding invocation of extended period of limitation of 'five years', demand of duty beyond the normal period of limitation of 'five years', demand of duty beyond the normal period of limitation of 'one year' can be sustained? B. Whether electricity consumption during the period 2009-10, can be made the basis for presuming clandestine manufacture in preceding years, in absence of corroborative evidence on record? C. Whether the findings recorded by Tribunal regarding excess electricity consumption, excess ins....

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....rent sizes of glasses, the labours packed 11094 glass boxes in November 2008, 13435 in December, 2008, 15913 in January, 2009, 16282 in February, 2009 and 13870 glass boxes in March 2009. The electricity consumed (in unit) during this period was 118932 in November 2008, 101904 in December, 2008, 105042 in January 2009, 129984 in February, 2009 and 95370 in March, 2009. This clearly shows that a total 551232 boxes containing 5000 glasses each (352962500 no. of glasses) were manufactured from November 08 to March 2009 as against 551232 units of electricity consumed during the same period. It works out to 640.32 glasses manufactured/ unit of electricity consumed. It was further found that sale figure of the party was 3.71 crore for the year....

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.... is Annexure No. 5 to the present appeal which is quoted below:- "20. That the appellants pleaded before the lower authority that the demand is fully time barred however no finding has been given on this aspect. It was submitted before the lower authority that Section 11A of the Central Excise Act, 1944 empowers the officer of Central Excise and Service Tax to issue show cause notice for recovery of duty within one year from the relevant date in the normal circumstances, but where such duty has not been levied or paid or short levied or short paid or erroneously refunded by reason of fraud or collusion or wilful mis-statement or suppression of facts or contravention of any provisions of the Act or rules made thereunder wit....