2008 (7) TMI 269

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....[Judgment per: Gopala Gowda, J.]. - The correctness of the order passed by the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench, Bangalore (in short 'the CESTAT') dated 20-12-2006 in Appeal No. Excise/261 /2006 is questioned in this appeal urging various grounds. In support of the appeal, questions of law are framed in I.A. 1/08 and prayed to set aside the said order by allowing....

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....ght to have taken into consideration fact that the action was taken by the Department by issuing first and second show-cause notices to the assessee on the alleged suppression of the facts and the Department had detected the case on 25-10-1996 and the show-cause notice was issued on 26-6-2000 to the assessce which is well within the time prescribed in the Act. Therefore, he contended that the deci....

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....venue for the following reasons. 5. The Tribunal had earlier remanded the case to the Joint Commissioner of Central Excise who is the Assessing Authority for conducting de novo enquiry as per the final Order No. 1017/05 dated 28-6-2005 rightly the Tribunal has further made an observation in the impugned order that de novo enquiry is required to be conducted by the Joint Commissioner of Central ....

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....r to the amendment to the aforesaid provision of Sec. 11A for the words of "one year" the word "five years" is substituted to the proviso. Sec.11A of the Act by way of substitution for sub-section (1) of proviso to the Finance Act, 2000 with effect from 12-5-2000. 7. It is an undisputed fact that, alleged suppression of payment of duty by the assessee was brought to the notice in the year 1999 ....