2026 (2) TMI 287

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....0205-50206/2026<br>Central Excise<br>Hon'ble Justice Mr. Dilip Gupta, President And Hon'ble Mr. P.V. Subba Rao, Member (Technical) For the Appellant : Shri Prashant Shukla, Advocate For the Department : Shri Din Dayal Mangal, Authorized Representative ORDER P.V. SUBBA RAO : M/s Gahoi Tobacco Products Pvt. Ltd. [Assessee] and its ex- managing director Shri Sriram Gupta [Sriram] filed....

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....he issue of a SCN dated 3.12.2007 which was adjudicated by the Additional Commissioner by an order dated 30.1.2019 which order was upheld by the Commissioner (Appeals) by an order dated 29.3.2014 and on appeal, this Tribunal, by Final Order dated 5.4.2018, remanded the matter to the adjudicating authority who has yet to pass an order. These seizures are not part of the present appeal. 3. Anothe....

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.... Thus, the complete SCN was served on the appellants only on 29.12.2022 which is well beyond the extended period of limitation of five years from 30.6.2007. 5. Learned authorized representative for the Revenue submitted that the appellants were 'in possession of the SCN through the impugned order in original'. 6. We have considered this preliminary issue first. Demand of duty can be made by ....

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.... the order was passed, the appellant sought the SCN and it was served on 24.7.2012 beyond the period of five years from the relevant period. The Annexures to the SCN and the relied upon documents were served even later. Thus, the SCN was clearly time barred and the impugned order deciding the proposals therein cannot be sustained. 8. The submission of the learned authorized representative is th....