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TMI Blog2003 (7) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Archana Wadhwa, Member (J)]. After hearing Shri P.K. Das, ld. Advocate for the appellant and Shri A.K. Mondal, ld. SDR for the Revenue we take up the appeal itself with the consent of both the sides. 2. The duty for the first time was made on the basis of the assessable value in respect of the appellants products w.e.f. 1-3-1994. The dispute involved in the present appeal r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d thereafter the Ministry of Petroleum and Natural Gases issued another circular dated 28-9-96 directing the appellant to pay duty on the assessable value inclusive of such notional railway freight. Thereafter the appellants started paying duty. 4. Shri Das does not dispute the duty demand on merits but submits that the entire demand is hopelessly barred by limitation. He submits that for the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Deputy Commissioner. He submits that when this fact was brought to the notice of the Commissioner during the course of adjudication, he has observed in his impugned order that the dispute in that case was for different period and the entire demand was not dropped as time barred. However, we find that the above observations made by the Commissioner are not correct inasmuch as the dispute in hi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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