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Central Excise – Show Cause Notice issued within five years from the date of knowledge of the Department is valid
Case Law Details
- Case Name
- Commissioner of Central Excise Vs M/s Mehta & Co. (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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Although, the respondent has pleaded that it was done out of ignorance, but there appears to be an intention to evade excise duty and contravention of the provisions of the Act. Therefore, proviso of Section 11A ( i ) of the Act would get attracted to the facts and circumstances of the present case. The cause of action, i.e., date of knowledge could be attributed to the department in the year 1997. If the period of limitation of five years is computed from the aforesaid date, the show cause notice having been issued on 15.5.2000, the demand made was clearly within the period of limitation as p...
