COMMISSIONER OF CENTRAL EXCISE Vs. RELIANCE INDUSTRIES LTD.

JUDGEMENT

(1.) THE Tribunal's order dated 19th June, 2013, is challenged by the Revenue in these appeals. The issue was whether the show cause -cum -demand notice could have been issued after a period of one year was over and within the meaning of clause (a) of sub -section (1) of section 11A of the Central Excise Act, 1944.

(2.) THE Tribunal found that the show cause notice, copy of which is at annexure A, was issued to the assessee. That bears the date of issuance as 15th October, 2010. It was received by the assessee on 22nd October, 2010. An order in original was passed on 6th February, 2012 against the assessee and which was impugned before the Tribunal.

(3.) THE assessee's counsel raised an issue of limitation. The argument was that the period which the show cause notice covers is from 2008 -2009 and 2009 -2010. That is wrongful availing of credit of duty paid on inputs and in terms of Cenvat Credit Rules, 2004. If the extended period and as stipulated in sub -section (1) of section 11A has to be invoked, then the Tribunal was required to be satisfied whether the duty of excise has to be levied or paid or has been short levied or short -paid or erroneously refunded by reason of fraud or collusion or any willful misstatement or suppression of facts or contravention of any provision of the Excise Act or Rules made thereunder with intent to evade payment of duty.