9911796707
TMI Blog1996 (9) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... , Member (J)]. The above appeal arises out of the order of the Collector of Central Excise, Jaipur by which she has confirmed the duty demand on Nitrogen gas produced by M/s. J.K. Staple Tows and supplied to M/s. J.K. Synthetics during the period from 1-3-1986 to 8-5-1988, on the ground that the benefit of Notification No. 40/85 as amended by Notification No. 219/86 was not available, sinc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the period for which the notice pertains? (b) Whether on the facts of the case, the department was justified in invoking extended period of 5 years under Section 11A(1) of the Central Excises Salt Act, 1944 or whether it has to be held that the assessee have disclosed the fact of removal of nitrogen gas from the place of manufacture to another licencee? (c) Whether the assessee have delibe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in 1991 (52) E.L.T. 116. Although, the ld. SDR is correct in pointing out that the case related to the claim for grant of consolidated licence for manufacturing different excisable goods and not to the claim for benefit of Notification No. 40/85 which is in dispute in the present appeal, since the ground of denial of Notification No. 40/85 is due to the Department treating J.K. Staple Tows as a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs in respect of the second issue i.e. applicability of the extended period of limitation. (c) Penalty has been imposed under Rule 173Q and Rule 226 for non-filing of classification list and price list and for failure to maintain statutory records and 5 statutory returns. Our attention is drawn to page 50 of the paper book whether classification list has been filed with effect from 1-3-1986 and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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