Page 211 - ELT_15th July 2020_Vol 373_Part 2

2020 ] PR. COMMISSIONER OF C. EX., CHANDIGARH-I v. DEYAM INDUSTRY 193

2020 (373) E.L.T. 193 (H.P.)
IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA
Sanjay Karol, ACJ and Ajay Mohan Goel, J.
PR. COMMISSIONER OF C. EX., CHANDIGARH-I
Versus
DEYAM INDUSTRY
CEA No. 1 of 2016, decided on 17-4-2018
Demand - Limitation - Extended period, Invocation of - Wilful mis-
statement/suppression of facts, Absence of - Assessee, by means of written
declaration apprised revenue of availing benefits in terms of Notification No.
50/2003-C.E. - HELD : Tribunal adequately taken note of factual situation and
concluded that no the ground for invoking extended period made out by reve-
nue - Also, question of law sought to be answered well-settled and no longer
res integra - No inclination to interfere with or set aside impugned order - Sec-
tion 11A of Central Excise Act, 1944. [paras 6, 7, 8, 9, 10, 11, 12]
Appeal disposed of
CASE CITED
Pushpam Pharmaceuticals Company v. Collector — 1995 (78) E.L.T. 401 (S.C.) — Followed ..... [Para 11]
REPRESENTED BY : Shri Rajiv Jiwan, Advocate, for the Petitioner.
S/Shri Amar Pratap Singh and Goverdhan Lal
Sharma, Advocates, for the Respondent.
[Judgment per : Sanjay Karol, ACJ. (Oral)]. - The Revenue calls upon
this Court to answer the following question of law :-
“Whether a demand cum show cause notice cannot be issued within
a period of five years from the relevant date as per the provisions con-
tained under the proviso to Section 11A(1) of the erstwhile Central Excise
Act, 1944, when the party has suppressed the material fact of production
and clearance of excisable goods from the department and contravened
the provisions contained in the Central Excise Act, 1944, the rules made
thereunder and the relevant notifications with an intent to evade pay-
ment of Central Excise duty;”
2. Facts leading to filing of the instant appeal under Section 35G of the
Central Excise Act (hereinafter referred to as ‘Act’), are as under :-
(a) M/s. Deyam Industries, the assessee herein, is engaged in the busi-
ness of manufacture of electrical goods. It has set up its Unit at Nal-
agarh, an industrial estate established by the Government of Hima-
chal Pradesh, within the territorial limits of Himachal Pradesh.
(b) The Unit came into production sometime in February, 2008. In July
2009 itself, the assessee, by means of a written declaration apprised
the revenue of availing benefits in terms of, and under the Notifica-
tion No. 50/2003-C.E., dated 10-6-2003, as amended from time to
time. Pursuant thereto, the assessee started availing exemption from
Central Excise Duty. This process continued till 19th April, 2011,
when the revenue issued a show cause notice calling upon the as-

EXCISE LAW TIMES  15th July 2020  211