2025 (6) TMI 1087

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....EMBER ( JUDICIAL ) And HON'BLE MR. M.M. PARTHIBAN, MEMBER ( TECHNICAL ) Shri Jitin Singhal, Advocate for the Appellant Shri Xavier P Mascarenhas, Authorized Representative for the Respondent ORDER PER : S.K. MOHANTY Applicant/Appellant has filed this miscellaneous application, seeking rectification of mistake in the Final Order No. A/86667/2024 dated 28.10.2024 passed by this Tribunal in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of the final order dated 28.10.2024, the Bench made the following observations: - "9.2 Further, we also find that there is no specific ground for invoking extended period having been made out in the SCN or in the impugned order, when the entire modus of clearance of goods are known to the department and to the audit officers, when they examined the records of the appellants." Upon analysis of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....04.2013 to 14.05.2015 and the Show Cause Notice (SCN) was issued by the Department on 28.11.2017, proposing for recovery of the Central Excise duty demand from the appellant, by invoking the extended period of limitation. Since the entire modus operandi of manufacturing and clearance of the goods were known to the Department well in advance through filing of periodical returns by the appellant an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Tax Vs. Monsanto Manufacturer Pvt. Ltd. - 2014 (35) S.T.R. 177 (All.) has dealt with an identical situation and has held that, if the show-cause proceedings are barred by limitation of time, the merits of the case cannot be looked into for deciding the matter, ignoring the limitation aspect provided in the statute. The relevant paragraph in the said judgment is extracted herein below: - "22. T....