Sir
The limitation period for issuance of demand cum show cause notice starts from the date of filing of return or date of non-payment / short-payment of duty, as prescribed under Section 11A of the Central Excise Act, 1944. Date of knowledge to the department is not relevant. If the duty was not paid on account of fraud, suppression of facts, etc. the extended limitation period is of five years, otherwise the normal limitation period is of one year. Earlier, I have gone through the text of some case laws holding that period of limitation is countable from the date of knowledge to the department but that was too old. Is there any recent case law or provision prescribing counting of the period of limitation from the date of knowledge to the department. Further, particular records scrutinized by departmental auditors under EA-2000 can be deemed that matter was in knowledge of the department.
An early comment is highly solicited.
Onkar
CAclubindia
