Extended period of limitation cannot be invoked on a legitimate buyer

Jai Balaji Industries Limited Vs Commissioner of Central Excise (CESTAT Kolkata) The CESTAT, Kolkata in M/s Jai Balaji Industries Limited v. Commissioner of Central Excise [Excise Appeal no. 9 of 2011 dated June 26, 2013] had set aside the order demanding excise duty and held that the buyer who has paid a valuable consideration could not be proceeded upon by taking the aid of a larger period of limitation as per Section 11A(1) of the Central Excise Act, 1944 unless it is proved that the buyer was also involved in fraud. Facts M/s Jai Balaji Industries Limited (“the Appellant”) purchased pl...