1998 (6) TMI 173

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..... rjee, learned Advocate appearing for the appellant firm has advanced arguments only on the point of demand being time barred. Elaborating, he submits that two different show cause notices were issued to them. The first show cause notice was issued on 19-8-1991 for the period from August, 1990 to March, 1991 and the second notice was issued on 4-11-1991 for the period from April, 1991 to June, 1991 .....

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..... Commissioner (Appeals) records as - As regards the point of limitation, I find that the A.C. in his order-in-original, inter alia, observed that the amounts of wrongfully availed Modvat credits were demanded in the assessment memorandum of the respective RT 12 Returns, but the appellant had not paid the same. This fact was not contradicted by the appellant in this forum. Since the demands were r .....

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..... , I hold that the notices are partly barred by limitation and set aside that part of the orders which confirm the demand raised for the period of six months from the date of issuance of the show cause notice. The duty amount is to be re-calculated by the jurisdictional Departmental Authorities in the light of the above finding. As the major part of the demand has been held to be time-barred, I red .....

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