![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 https://www.sekarreporter.com/meta-ai-the-madras-high-court-has-upheld-the-cestats-rejection-of-a-limitation-plea-raised-by-modern-engineering-plastics-pvt-ltd-mepp-under-section-11a-of-the-central-excise-act-the-appellant/](https://www.sekarreporter.com/wp-content/themes/hueman/assets/front/img/thumb-medium-empty.png)
Follow:
- Next story ] K. Selvaraj Mhc Advt: *04.05.’21, LAW NOTES:* *“Judicial Review of the exercise of the Powers by the President (Art 74)”*
- Previous story Justice M Dhandapani granted bail observing, “Taking into consideration the fact that the petitioner is ready to marry the victim girl and also considering the period of incarceration suffered by the petitioner, this court is inclined to grant bail to the petitioner.”
Recent Posts
- Sc order notice Thiruparankundram hill
- Supreme Court on Friday called for status reports from the Central Bureau of Investigation(CBI) and the Directorate of Enforcement (ED) with respect to their ongoing investigation into the alleged bank frauds
- MR.JUSTICE D.BHARATHA CHAKRAVARTHY W. P.No.12808 of 2024and W.M.P.No.13982 of 2024 The Management of Pennar Industries Limited
- Madurai High Court has stayed a government order allowing conversion of non-religious buildings without NOC (No Objection Certificate). The court ruled that the order was illegal and stayed it, citing concerns about potential misuse and impact on local planning norms.
- The Supreme Court imposed a cost of ₹25,000 on the Central government for providing incorrect information.
More
Recent Posts
- Sc order notice Thiruparankundram hill
- Supreme Court on Friday called for status reports from the Central Bureau of Investigation(CBI) and the Directorate of Enforcement (ED) with respect to their ongoing investigation into the alleged bank frauds
- MR.JUSTICE D.BHARATHA CHAKRAVARTHY W. P.No.12808 of 2024and W.M.P.No.13982 of 2024 The Management of Pennar Industries Limited
- Madurai High Court has stayed a government order allowing conversion of non-religious buildings without NOC (No Objection Certificate). The court ruled that the order was illegal and stayed it, citing concerns about potential misuse and impact on local planning norms.
- The Supreme Court imposed a cost of ₹25,000 on the Central government for providing incorrect information.