1997 (1) TMI 253

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..... entral Excise acting as adjudicating officer confirmed the demand of duty amounting to Rs. 66,202.33 on the ground that Modvat credit cannot be taken on the strength of certified photocopy of the gate pass. Being aggrieved by this order of the Commissioner the appellants have filed the captioned appeal. 2. The facts of the case in brief are that the appellants are engaged in the manufacture of t .....

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..... ond six months was applicable. In reply to the show cause notice the appellants submitted that the period of the demand was between 7-4-1990 to 11-4-1990 and the show cause notice was issued on 28-10-1994 whereas in the mean time the RT 12 returns for the month of April have been finalised. It was contended by the appellants before the lower authorities that since there was no suppression or mis-s .....

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..... sion or mis-statement nor was there any intention to evade payment of duty. He submits that this point of limitation was raised before the adjudicating authority. However adjudicating authority has no where mentioned as to why this claim of final assessment of the RT 12 returns for the material period was rejected. He submits that show cause notice was issued in 1994 whereas credits were taken in .....

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..... wing rebuttal of the contentions of the appellants that there was no suppression or mis-statement in as much as RT 12 returns were finalised for the relevant period; that duty paying documents were submitted and accepted by them as such. 5. Heard the submissions of both sides. The short point for determination is whether the demand is hit by limitation I find that the period of taking Modvat cre .....

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..... six months from the date of taking credit. In the instant case the demand has been confirmed beyond six months. As I have already observed that there is no suppression or mis-statement on the part of the appellants therefore the demand beyond six months is hit by limitation. 7. In view of the above discussions and findings I hold that the demand is time barred. On this aspect alone the appeal is .....

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