TaxTMI 
TaxTMI 
2005 (12) TMI 194
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....the Order-in-Appeal No. 111/2001 (V) CE dated 28-9-2001. The appellants had cleared 78440 Quintals of VP Crystal Sugar during the period from 20-9-1991 to 30-6-1992 availing the provisions of Notification Nos. 130/83 and 131/83 both dated 27-4-1983 and paid respective duty collected from the buyers. They cleared the sugar at free sale rate paying duty at levy rate. They paid lower Excise duty to t....
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....rned Counsel submits that the demands are governed by Section 11A of the Act. He submits that since the show cause notice was issued after a long period of time, therefore the demands are barred by time. He relies on Tribunal judgment rendered in the case of Siddeshwar SSK Ltd. v. CCE, Aurangabad [1997 (92) E.L.T. 616 (Tri.)] wherein it was held that Section 11D of Central Excise Act, 1944 is not ....
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....been held that although the Rule 12 of the Medicinal and Toilet Preparations (Excise Duties) Rules, 1956, does not provide for any time limit, it is settled that authority is to exercise powers within a reasonable period and that would be the reasonable period would depend upon the facts of each case and there is no inordinate delay in issue of demand notice is raised, then assessee can contend th....
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....ation but to be read with Section 11A of the Act. As there was no allegation of suppression of facts, etc., the demands are held to be time-barred. The Madras High Court also has taken similar view in the case of Gem Cables & Conductors Ltd. (supra) and held that demand under Section 11D is subject to time limit the operation of Section 11A and Section 11D of the Act. The Apex Court in the case of....