Meta AI: The Madras High Court has upheld the CESTAT’s rejection of a limitation plea raised by Modern Engineering & Plastics Pvt Ltd (MEPP) under Section 11A of the Central Excise Act. The appellant, engaged in fabrication, was issued a Show Cause Notice in 2000 for allegedly floating shadow units to evade excise duty. The court noted that the limitation plea was raised for the first time before the Tribunal without supporting facts. Since the issue involved a mixed question of law and fact, and necessary factual material was lacking, the Tribunal was justified in rejecting the plea. The court concluded that the extended limitation period was correctly invoked, and the appeal was dismissed [1]. Key points: – MEPP allegedly floated shadow units to evade excise duty (1995-96) – Limitation plea raised for the first time before CESTAT without facts – Madras HC upheld CESTAT’s rejection of the plea – Appeal dismissed, with no order as to costs
[14/01, 07:56] Sekarreporter: “The Madras High Court has upheld the Customs and Service Tax Appellate Tribunal’s (CESTAT) rejection of a limitation plea that was raised for the first time before it, under Section 11Aof...
