TaxTMI 
TaxTMI 
2026 (10) TMI 389
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....e For the Respondent : Shri Surendra Ram, Authorized Representative ORDER P. K. CHOUDHARY: The present appeal has been filed by the Appellant assailing the Order-In-Appeal No. 05-ST-Alld-2021, dated 05.01.2021 passed by Commissioner (Appeals) CGST & Central Excise, Allahabad. 2. The facts of the case in brief are that the Statement of Demand dated 16.02.2018 was issued on the basis ....
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.... and the same was extended. 4. The Appellant-Assessee still aggrieved, has come in appeal before the Tribunal. 5. The learned Advocate appearing on behalf of the Appellant submitted that the entire demand issued vide Show Cause Notice dated 16.02.2018 is barred by limitation because the Department was fully aware of the facts and activity of the Appellant when it issued the first SCN dated 0....
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....also find that all the necessary information was available to the Department on the basis of which the first SCN was issued. The Department should have issued the subsequent SCN for the normal period and thus the subsequent SCN invoking the extended period of limitation alleging suppression of facts is not sustainable. The learned Commissioner (Appeals) has discussed this issue in Para 5 of the im....
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....asonable period of time after procuring the documents." 9. I also find that the Hon'ble Supreme Court, Hon'ble High Courts and the Tribunal have already examined this issue time and again and held that allegation of suppression of facts against the assessee could not be sustained if all the relevant facts were in the knowledge of the Department. I also find that the Appellant was regularly fili....