2019 (6) TMI 682

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....was within the extended limitation under Section 11A(1) of the Act, for the following reasons. "7.5. Viewed in the background of the aforesaid order dated 19.10.2011 of the Hon'ble High Court, we are unable to fathom how learned Consultant, during the course of hearing, has contended that the relevant date should be attributable to 22.10.1990, on which date Rule 173B declaration had been accepted by the department. This is not certainly within the scope of the remand directions of the Hon'ble High court. On a perusal of the said letter dated 20.10.1990 endorsing the said acknowledgement dated 22.10.1990 is only a letter of the appellants dated 20.10.1990 informing that their Herbal Cough Syrup "Nivaran 90" is being....

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....ficers on 11.11.93 will not have any bearing in deciding the period of limitation to issue SCN dt 17.5.96. 7.8. The appellants have also objected to the issue of supplementary SCN dt 15.7.96 which, according to them, has substantially changed the SCN originally issued, hence the date of issue of SCN should be taken as the date of issue of the supplementary SCN. On any analysis of this contention, we find that whereas SCN dated 17.5.96 had only proposed demand of central excise duty, the supplementary SCN proposed that on similar grounds contained in the said SCN, "Special Excise Duty of Rs. 6,29,868/- is also liable to be paid for the period 1.5.91 to 28.2.94 again invoking the extended period of limitation under Section 11A (1) ib....

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....al on 14.12.2018, in pursuance of the remand order made by this Court on 19.10.2011 in the earlier C.M.A., filed by the assessee in C.M.A.No.2759 of 2010 (M/s.Velvette International Pharma Products Ltd., vs CESTAT and another), in which this Court had directed the Tribunal to decide the question of suppression and the question of extended limitation under the Act once again. But, the learned Tribunal, in the impugned order, has not even dealt with the said issue and therefore, the same is liable to be quashed by this Court, in the present appeal. Learned counsel for the assessee also pointed out that on two of the issues, the assessee has taken the matter before the Honourable Supreme Court in Civil Appeal No.10379 of 2012, which was admitt....