RHINO WIRE AND ALLIED INDUSTRIES Vs. COMMISSIONER CENTRAL EXCISE AND SERVICE TAX
HIGH COURT OF GAUHATI (AT: STATE)
Rhino Wire And Allied Industries
Commissioner Central Excise And Service Tax
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Ajit Singh, J. -
(1.) Mr. D. Saraf and Mr. S.S. Gupta, learned counsel for the appellants. Mr. S.C. Keyal, learned Assistant Solicitor General of India for the respondents.
(2.) This common order shall decide C.Ex.Appeal Nos.47, 48, 49, 57, 58 and 59, all of 2018, because they involve the same issue and were heard together. The appellants were issued show cause notices why Central Excise Duty be not demanded and recovered from them under Section 11A(4) of the Central Excise Act, 1944 along with interest thereon in terms of Section 11AA and also why penalty should not be imposed in terms of Section 11AC.The appellants responded to the show cause notices and inter alia contended that demands were barred by limitation. But the respondent did not agree with the appellants and by orders passed on different dates rejected their contentions. The respondent also approved the demand of amounts mentioned in the show cause notices along with interest thereon and even imposed penalty on the appellants. Aggrieved, the appellants filed separate appeals before the Customs Excise and Service Tax Appellate Tribunal and reiterated that the demands were barred by limitation. Although by the impugned common order, the Tribunal has remanded the cases to the adjudicating authority for fresh de novo decision on merit, the objection of appellants that the demands were barred by limitation has been rejected on the ground that the department is entitled to the extended period of limitation for raising the demands. It is in this background, the appellants have filed the present appeals.
(3.) Today, the learned Assistant Solicitor General of India states that a decision has already been taken by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Excise and Customs vide Circular No.1063/2/2018-CX dated 16.2.2018 that extended period would not be available to the department to raise the demand.;
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