REGENT COMPUTRONICS PVT. LTD.

NIZAM SUGAR FACTORY Appellant

V/S

COLLECTOR OF CENTRAL EXCISE Respondents

Referred Judgements :-

JUDGEMENT

(1.) This is a matter which has been referred to this Larger Bench constituted by the President by order dated 21.6.1999 pursuant to Miscellaneous Order No. 54/98 -C passed by one of the Benches of this Tribunal. The question referred relates to the interpretation of Section 11 A(1) of the Central Excise Act, 1944 and its proviso in particular. The Miscellaneous Order No. 54/98 -C, proposing reference of the question to the Larger Bench had observed as under:

(2.) BEFORE proceeding further, it will be useful to refer to the said section which reads as follows:

(3.) SOME of the decisions favouring the Revenue held as under: In the case of Pure Drinks (P) Ltd. v. CCE, New Delhi, 1996 (17) RLT 375 (T), the Tribunal took the view that the time limit of five years will run from the date of the alleged removal and the period is not to be curtailed to a shorter period on the basis of the date of knowledge on the part of the Department about the alleged removal without payment of duty since no such date is envisaged by Section 11A as one of the relevant dates for the purpose of computing limitation. To the same effect was the decision of the Calcutta Bench of the Tribunal in the case of Indian Oxygen Ltd. v. CCE, Bhubaneswar, 1996 (16) RLT 867 (CEGAT -EB)] wherein the invoking of the extended period of limitation was held to be valid and proper even though the Show Cause Notice was issued after a period of six months from the date of knowledge of the assessess' activities. In the case of Needle Industries India Ltd. v. CCE, 1996(16) RLT 903, the Tribunal held that the SCN is issue to cover the period prior to the Department acquiring knowledge about assessees' activities is not barred by limitation even though the notice is issued beyond a period of six months from the date of such knowledge.

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NIZAM SUGAR FACTORY Vs. COLLECTOR OF CENTRAL EXCISE

Referred Judgements :-

JUDGEMENT

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