Case Law Details
Krishi Upaj Mandi Samiti Baran Vs Commissioner, CGST & Central Excise Division (CESTAT Delhi)
There is no dispute that the relevant date in the present case is 25.11.2012. Prior to this date on 28.05.2012, section 73(1) of the Finance Act was amended and it was provided that the Central Excise Officer could issue a notice within eighteen months from the relevant date. The show cause notice was issued on 08.05.2014, which would be within eighteen months from 25.11.2012.
The Commissioner (Appeals), therefore, committed no illegality in holding that the demand for the period 01.04.2012 to 30.06.2012 was within the statutory period of eighteen months from the relevant date.
There is, therefore, no illegality in the impugned order dated 21.03.2018 passed by the Commissioner (Appeals). The appeal is, accordingly, dismissed.
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