ACCURATE CHEMICALS INDUSTRIES Vs. UNION OF INDIA

JUDGEMENT

(1.) WE have heard Sri A.P. Mathur, the learned counsel for the petitioner. For the period 2002 to March, 2006, a notice under the proviso to Section 11A(1) of the Central Excise Act, 1944 was issued.

(2.) THE Tribunal found that the extended period of limitation cannot be invoked in the instant case inasmuch as the Range Officer had scrutinized all the documents, which revealed that the assessee had cleared its MS tanks and radiators and that there was no fraud, collusion, misstatement or suppression of facts. The judgment of the Tribunal [2014 (300) E.L.T. 451 (Tri. - Del.)] was affirmed by the High Court and the show cause notice under the proviso to Section 11A(1) of the Act was set aside. The Division Bench in Commissioner of C. Ex. , Noida v. Accurate Chemical Industries - : 2014 (310) E.L.T. 441 (All.) held: