BHARTIA ELECTRIC STEEL CO. LTD Vs. CCE

JUDGEMENT

(1.) THE issue referred to the Larger Bench is whether the extended period of limitation could be invoked in a case where a show cause notice earlier has been issued and the subsequent show cause notice is partly for a period beyond the date of the earlier show cause notice.

(2.) IN the present case, the earlier show cause notice was dated 2.7.85 and the subsequent show cause notice was dated 2.8.89, for the period September 84 to February 86. It was argued on behalf of the appellant that as the Department was aware of the facts as on 2.7.85, the period covered by the later show cause notice, beyond this period, will not be covered by the allegation of suppression of fact.

(3.) WE have heard both sides and have gone through the records. We find that similar issue had come up before a 5 -Member Bench of the Tribunal in the case of Nizam Sugar Factory v. CCE, Hyderabad where the Bench observed as under - -