extended period of limitation is not invokable. Therefore, the demands beyond the normal period of limitation are set aside.
e) Penalties imposed on the appellants ... Bombay.
(b) The extended period of limitation is not invokable. Therefore, the demands beyond the normal period of limitation are set aside.
(C) Penalties imposed
invoking the extended time period of 5
(Five) years without there being any justification for invoking such
extended period of limitation. The invocation ... payable. Any notice issued beyond
such period would be barred by limitation. However, the period of
limitation stands extended to 5 (Five) years
issued for the period 01.01.2012 to
30.06.2012. The issue relating to wrong invocation of the extended
period of limitation contemplated under the proviso to section ... assessee to avoid excise duty.
xxxx
Thus, invocation of the extended limitation period under the
proviso to Section 73(1) does not refer
CEGAT on the
issue of limitation that is to say extended period of limitation
under proviso to Section 11A of the Act would be available ... needs to be decided in this
appeal is whether the extended period of limitation under proviso
to Section 11-A of the Act would
applicable when demand for subsequent period is raised under normal limitation period and the demand for the earlier, period is raised subsequently. In the case ... extended period of one year only and as such the show cause notice issued on 5.1.1977 was beyond even the extended period of limitation
recover the escaped customs duty and levy penalty. Further, the extended
period of limitation in terms of proviso to Section 28 of the Customs ... commissions had been committed by the appellants to invoke the extended
period of limitation thus depriving the appellants to meet the case of the
Department
Appellate Tribunal, New Delhi, insofar as it holds that the extended period of limitation was not available to the revenue, as no mala fide ... Whether Tribunal was justified in holding that extended period of limitation under Rule 15 of the Cenvat Credit Rules, 2004 and Section
duty on clearance during different periods between 1988 and 1991 by invoking the extended period of limitation in terms of the proviso to Section ... period of only six months from the date of the show cause notice and the Collector's order invoking the extended period of limitation
facie barred by
limitation. The maximum period of five years for invocation of the extended period
of limitation had expired. Mr. Mittal further argued that ... issued within a
year. The extended period of invocation might be invoked on the same grounds. The
period of limitation of five years would have
initiated by the show cause notice dated 27.03.2001 invoking the extended period of limitation under the proviso to Section ... that the extended period of limitation was thus rightly invoked; that the show cause notice is not hit by limitation period; and the liability
