TaxTMI 
TaxTMI 
2026 (1) TMI 650
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....nt and judgement relied upon i) Respondent has already accepted the demand under the extended period in their letter dated 29.11.2017 (Point No. 7/Pg-7 of the submission). In this regard, a decision of the coordinate bench of the Tribunal New Delhi in case of Satya Power and Ispat Ltd that 'Once accepted need not be proved' was not considered (Point No. 8/Pg & of the Submission). ii) A relied upon judgement of Tribunal Mumbai in the case of Schneider Electrical India (P) Ltd. Vs. Commissioner Central Excise was merely referred in para 33 of the order but without giving any findings for its acceptance or non-acceptance (point No. 9/Page 8 of the Submission). Another relied upon judgment of the Mumbai Tribunal in the case of Tata Steel Ltd. Vs. Commissioner was not considered. (Point No. 10/Page 8 of the submission). iii) Complete information to enable the department to SCN was made available on 13.6.2019 as mentioned in para 11.2 of the SCN was not considered (Point No. 11/Page 9 of the submission) iv) Since department has obtained knowledge of clearances without payment of duty only on 13.06.2019, even if same considered by the Tribunal o....
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....d) M/s. Raydean Industries Vs. Commissioner GST, Jaipur 2023(1) TMI 53-CESTAT New Delhi e) Shree Krishna Paper Mills & Indus, Limited Vs. Commissioner of Customs (Prev.), Jodhpur 2019(3) TMI 829-CESTAT New Delhi. f) SRF Ltd. Vs. Commissioner of Central Excise, Chennai-1 2019 (367) ELT 457 (Tri-Del.) 6. Non-supply of information/delayed supply of information was always considered to be sufficient reasons to invoke extended period of limitation in the following judgements B.P.L. INDIA LTD. Versus COMMISSIONER OF CENTRAL EXCISE, Para 15 & 16 COCHIN (2002 (143) E.L.T. 3 (S.C.)................ RAYMOND LTD. Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI-III (2013 (294) E.L.T. 500 (Tri. - Mumbai)..... Para 14 TYCO SUBMARINE SYSTEMS LTD. Versus COMMISSIONER OF CUSTOMS, SHEVA (2005 (185) E.L.T. 101 (Tri. Mumbai)........ Para 3 7. Non-consideration of the department's submission alongwith case laws led the Tribunal to hold extended period is not invokable is factually incorrect, whereas SCN was issued with the normal period of limitation from the date of attaining the knowledge of the information made available by the r....
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....the firm deals in gold jewellery, silver jewellery, bullion trading diamond trading, diamond studded jewellery etc., that the firm had the following sales outlets (i) P-2700, Gurdwara Road, Karol Bagh, New Delhi (Major Sales outlet), (ii) H-5, Netaji Subhash Place, Pitampura, New Delhi; (iii) 1178, Kucha Mahajani, Chandni Chowk, Delhi 110006; (iv) 674-75, Sadar Bazar, Delhi 110006; (iv) Purani Sabzi Mandi, Gurgaon, Haryana, that these were their exclusive showroom owned and operated by PPJ; that there were some other shops who sell their goods under their brand on pure trading basis to whom they (PPJ) cleared jewellery under sales invoice; that they had obtained Centralized Central Excise Registration for all the above 5 premises. (c) Regarding non payment of Central Excise duty, he stated that though they had obtained Central Excise Registration on 29-07-2016 and had knowledge that the Central Excise duty had been imposed w.e.f. 01-03-2016 but the Central Excise duty liability could not be discharged due to their family dispute, as the burden of compliance was shifted on each brother, that he admitted their fault and also admitted that they are neither mentioning Central ....
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....elow: "19. In view of above, it also appears that the extended period of limitation is invocable under section 11 A(4)of the CEA for demanding Central Excise duty from PPJ on account of the manufacture and clearances of the finished goods during 01.0&3.2016 to 30.06.2017 ". 8. Strangely enough, on the one hand, the Revenue has submitted that the SCN is within the normal period of limitation and on the other hand has taken the plea that non-supply of information or delay in supply of information is a sufficient reason to invoke the extended period of limitation, relying on the decision in BPL India, Raymond Limited and Tyco Submarine Systems. Firstly, as noted in the impugned order, the appellant vide letter dated 11.06.2018 had submitted copies of all invoices, printouts of computer generated invoices issued by them from all their branches during the period 1.03.2016 to 31.12.2016 and later by 24.11.2017, Shri R.R. Singla submitted the branch-wise trial balances, summary of sales for all branches, calculation chart, showing excise duty liability, the branch-wise total sales and net sales and the chart showing export sales from 1.04.2016 to 31.12.2016. Soon thereafter on....
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..... vs. Commissioner, Trade Tax, UP- 2008 (221) ELT 16 (SC) and Commissioner of Central Excise, Belapur, Mumbai vs. RDC Concrete India Limited- 2011 (270) ELT 625 (SC), where it has been categorically observed that appreciation of evidence on a debatable point could not be said to be rectification of mistake, inter alia apparent on record. The latest decision of the Bombay High Court in Board of Control For Cricket In India (BCCI) vs. Commissioner of Service Tax,-1, Mumbai- 2023 (79) GSTL 379 (Bom.), where the learned Division Bench following the aforesaid decisions of the Supreme Court upheld the order of the Tribunal rejecting the application to rectify the mistake observing that section 35 C(2) read with Section 83 of the Finance Act, 1994, (pari materia Section 129B (2) of the Customs Act, 1962) empowers the Tribunal to rectify the order only on mistakes which are "apparent from the record". 13. The Hon'ble Chief Justice Shri Arijit Pasayat of the Delhi High Court, in the case of Kishan Madan v. Deptt. Of Customs- 2002 (140) ELT 52 (Del.), while interpreting the meaning of the term "apparent" used in statute stated as under:- "6..................................