{"id":73842,"date":"1995-01-18T00:00:00","date_gmt":"1995-01-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-ms-h-m-m-limited-on-18-january-1995"},"modified":"2017-12-11T15:28:35","modified_gmt":"2017-12-11T09:58:35","slug":"collector-of-central-excise-vs-ms-h-m-m-limited-on-18-january-1995","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-ms-h-m-m-limited-on-18-january-1995","title":{"rendered":"Collector Of Central Excise vs M\/S. H.M.M. Limited on 18 January, 1995"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Collector Of Central Excise vs M\/S. H.M.M. Limited on 18 January, 1995<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1995 SCC,   Supl.  (3) 322 JT 1995 (2)\t517<\/div>\n<div class=\"doc_author\">Author: A A.M.<\/div>\n<div class=\"doc_bench\">Bench: Ahmadi A.M. (Cj)<\/div>\n<pre>           PETITIONER:\nCOLLECTOR OF CENTRAL EXCISE\n\n\tVs.\n\nRESPONDENT:\nM\/S.  H.M.M. LIMITED\n\nDATE OF JUDGMENT18\/01\/1995\n\nBENCH:\nAHMADI A.M. (CJ)\nBENCH:\nAHMADI A.M. (CJ)\nSINGH N.P. (J)\n\nCITATION:\n 1995 SCC  Supl.  (3) 322 JT 1995 (2)\t517\n\n\nACT:\n\n\n\nHEADNOTE:\n\n\n\nJUDGMENT:\n<\/pre>\n<p>ORDER\n<\/p>\n<p>1.\t In exercise of power conferred by Section  11-A  of<br \/>\nthe  Central Excise and Salt Act, 1944, (hereinafter  called<br \/>\n&#8216;the  Act&#8217;)  three  show cause notices were  issued  to\t the<br \/>\nrespondent  on the allegation that it had failed to pay\t the<br \/>\nduty  on coal cinders payable under Tariff Item\t No.68.\t The<br \/>\nfirst  notice is dated 17.10.1983 covering duty period\tfrom<br \/>\n1.4.1981 to 31.1.1983. The other two notices dated 7.11.1983<br \/>\nand  19.11.1983 are to show cause why penalty should not  be<br \/>\nimposed under Rule 9(2) read with Rule 173-Q of the  Central<br \/>\nExcise\tRules,\t1944.  The question of penalty\twould  arise<br \/>\nonly  if the department is able to sustain its demand  under<br \/>\nthe first notice dated 17.10.1983.\n<\/p>\n<p><span class=\"hidden_text\">519<\/span><\/p>\n<p>2.The assessee contended before the Additional Collector  of<br \/>\nCentral\t Excise that the show cause notice was\ttime  barred<br \/>\nunder  the  main part of Section 11-A since  it\t was  issued<br \/>\nafter  the  expiry of the period of  six  months  stipulated<br \/>\ntherein but the Additional Collector sustained the notice on<br \/>\nthe  ground that it was within five years impliedly  holding<br \/>\nthat  the purported action was under the proviso to  Section<br \/>\n11  A of the Act.  There is no dispute that the\t show  cause<br \/>\nnotice cannot be sustained under sub-section (1) of  Section<br \/>\n11-A  unless  the proviso is attracted.\t Admittedly,  it  is<br \/>\nbeyond\tthe  period of limitation of six  months  prescribed<br \/>\nunder Section 11-A (1) but it is within the extended  period<br \/>\nof  5 years under the proviso to that sub-section.   Now  in<br \/>\norder  to  attract  the proviso it must be  shown  that\t the<br \/>\nexcise duty escaped payment by reason of fraud, collusion or<br \/>\nwilful misstatement or suppression of fact or  contravention<br \/>\nof any provision of the Act or of the Rules made  thereunder<br \/>\nwith  intent  to evade payment of duty.\t In  that  case\t the<br \/>\nperiod\tof  six months would stand extended to 5  years\t are<br \/>\nprovided  by  the  said proviso.   Therefore,  in  order  to<br \/>\nattract the proviso to Section II -A (1) it must be  alleged<br \/>\nin  the\t show cause notice that the duty of excise  had\t not<br \/>\nbeen levied or paid by reason of fraud, collusion or  wilful<br \/>\nmisstatement  or  suppression  of fact on the  part  of\t the<br \/>\nassessee  or  by  reason  of contravention  of\tany  of\t the<br \/>\nprovisions  of the Act or of the Rules made thereunder\twith<br \/>\nintent\tto  evade payment of duties by such  person  or\t his<br \/>\nagent.\t There is no such averment to be found in  the\tshow<br \/>\ncause notice.  There is no averment that the duty of  excise<br \/>\nhad been intentionally evaded or that fraud or collusion had<br \/>\nbeen  noticed  or that the assessee was a guilty  or  wilful<br \/>\nmisstatement or suppression of fact.  In the absence of such<br \/>\naverments  in  the  show cause notice  it  is  difficult  to<br \/>\nunderstand  how the Revenue could sustain the  notice  under<br \/>\nthe  proviso to Section 11-A(1) of the Act.  The  Additional<br \/>\nCollector  while conceding that the notice had\tbeen  issued<br \/>\nafter the period of six months prescribed in Section 11-A(1)<br \/>\nof  the Act had proceeded to observe that there\t was  wilful<br \/>\naction\tof withholding of vital information  apparently\t for<br \/>\nevasion\t of  excise duty due on\t this  waste\/by-product\t but<br \/>\ncounsel\t for the assessee contended that in the\t absence  of<br \/>\nany  such allegation in the show cause notice  the  assessee<br \/>\nwas  not  put to notice regarding  the\tspecific  allegation<br \/>\nunder  the  proviso  to that  sub-section.   The  mere\tnon-<br \/>\ndeclaration of the waste\/by-product in their  classification<br \/>\nlist  cannot  establish\t any  wilful  withholding  of  vital<br \/>\ninformation for the purpose of evasion of excise duty due on<br \/>\nthe  said product.  There could be, counsel contended,\tbona<br \/>\nfide belief on the part of the assessee that the said  waste<br \/>\nor  by-product did not attract excise duty and hence it\t may<br \/>\nnot  have been included in their classification\t list.\t But<br \/>\nthat per se cannot go to prove that there was the  intention<br \/>\nto evade payment of duty or that the assessee was guilty  of<br \/>\nfraud,\tcollusion, misconduct or suppression to attract\t the<br \/>\nproviso\t to Section II -A(1) of the Act.  &#8216;Mere\t is  consid-<br \/>\nerable force in this contention.  If the department proposes<br \/>\nto  invoke the proviso to Section II -A(1), the\t show  cause<br \/>\nnotice must put the assessee to notice which of the  various<br \/>\ncommissions or omissions stated in the proviso is  committed<br \/>\nto extend the period from six months to 5 years.  Unless the<br \/>\nassessee  is  put  to notice, the  assessee  would  have  no<br \/>\nopportunity  to\t meet the case of the department.   The\t de-<br \/>\nfaults enumerated in the proviso to the said sub-section are<br \/>\nmore than one and if the<br \/>\n<span class=\"hidden_text\">520<\/span><br \/>\nexcise department places reliance on the proviso it must  be<br \/>\nspecifically  stated in the show cause notice which  is\t the<br \/>\nallegation  against  the assessee falling  within  the\tfour<br \/>\ncomers of the said proviso.  In the instant case that having<br \/>\nnot  been specifically stated the Additional  Collector\t was<br \/>\nnot justified in inferring (merely because the assessee\t had<br \/>\nfailed\tto  make  a declaration in regard to  waste  or\t by-<br \/>\nproduct)  an  intention to evade the payment of\t duty.\t The<br \/>\nAdditional  Collector  did not specifically deal  with\tthis<br \/>\ncontention  of\tthe assessee but merely drew  the  inference<br \/>\nthat since the classification list did not make any  mention<br \/>\nin  regard to this waste product it could be  inferred\tthat<br \/>\nthe  assessee had apparently tried to evade the\t payment  of<br \/>\nexcise duty.\n<\/p>\n<p>3.   For  the above reasons, we see no merit in this  appeal<br \/>\nand dismiss the same with no order as to costs.\n<\/p>\n<p><span class=\"hidden_text\">522<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Collector Of Central Excise vs M\/S. H.M.M. Limited on 18 January, 1995 Equivalent citations: 1995 SCC, Supl. (3) 322 JT 1995 (2) 517 Author: A A.M. Bench: Ahmadi A.M. (Cj) PETITIONER: COLLECTOR OF CENTRAL EXCISE Vs. RESPONDENT: M\/S. H.M.M. LIMITED DATE OF JUDGMENT18\/01\/1995 BENCH: AHMADI A.M. (CJ) BENCH: AHMADI A.M. (CJ) [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-73842","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Collector Of Central Excise vs M\/S. H.M.M. 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