2026-VIL-234-CESTAT-DEL-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Limitation period for show cause notice under Central Excise Act, Valid service of notice - Department had issued a show cause notice dated 11.4.2011 alleging clandestine removal of goods by the assessee during the period 1.4.2007 to 30.6.2007. The SCN was sent to the appellant's old address and when it was returned by the postal department, it was affixed on the notice board of the respondent - Whether the SCN issued by the department was time-barred – HELD - The demand of duty can be made by serving an SCN under Section 11A of the Central Excise Act, 1944 within the normal time of two years and can be made within the extended period of limitation of five years if the non-payment or short payment of duty is due to fraud or collusion or wilful mis-statement or suppression of facts or violation of Act or Rules with an intent to evade payment of duty - The appellant had changed its address and intimated the change to the department, but the SCN was sent to the old address and when it was returned by the postal department, it was pasted on the notice board of the office of the department. This cannot be termed as proper service of notice. After the order was passed, the appellant sought the SCN and it was served on 24.7.2012 beyond the period of five years from the relevant period. The Annexures to the SCN and the relied upon documents were served even later - The SCN must be served before issuing the order and not after the order has been issued, as the very purpose of issuing an SCN is to give the noticees an opportunity to show cause, which cannot be served if the order is passed without serving the SCN - The impugned order cannot be sustained because the SCN was served beyond the extended period of limitation of five years. Accordingly, the impugned order is set aside and the appeal is allowed
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