NRB BEARING LTD. Vs. COMMISSIONER OF CUSTOMS, MUMBAI

JUDGEMENT

(1.) The present appeals have been filed by the Appellants-Assessee Under Section 130E(b) of the Customs Act, 1962 against the orders dated 8-4-2003 [2003 (159) E.L.T. 755 (Tribunal)] and 6-9-2005 in Appeal Nos. C/944 to 947/97-Mum passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai (for short "the Tribunal") whereby the Tribunal has dismissed the application filed by the Appellants for rectification of mistake in the Final Order dated 8-4-2003 and allowed the appeals filed by the Department. It is clear from the aforesaid order of the Tribunal that the Tribunal decided the case on merits against the Appellants-Assessee and rejected the plea of limitation raised by the Assessee, as a whole. In view of this, learned Counsel for the parties had addressed us in details on both these aspects, namely, on merits as well as on limitation. After hearing the argument, we are convinced that insofar as show cause notice is concerned it was clearly time-barred and, therefore, it is not necessary to go into the merits of the dispute.

(2.) As far as issue of limitation is concerned, it may be pointed out that the import of the machines was effected some time in the year 1993. Finalisation of proceedings, further filing of bill of entry, etc., was completed in the year 1994 and show cause notice was issued on 31st December, 1995. Admittedly, it was beyond the period of six months which period was prescribed under the Act at the relevant time. The Revenue had invoked the extended period of limitation on the ground that there was mis-statement of facts by the Assessee.

(3.) We have gone through the allegations made in the show cause notice in this behalf as well as reply to the said show cause notice. In the reply to the show cause notice, contesting the decision taken by the Revenue on limitation, the Assessee had raised the following defence:-