2004 (2) TMI 611

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... espondent. [Order per : Archana Wadhwa, Member (J)]. The demand of duty has been confirmed against the appellant on the ground that during the period 1st March, 94 to 15th March, 95, the Captive Consumption Exemption notification was not available and inasmuch as the appellant had manufactured certain parts of their machine shop for captive consumption, the duty is liable to be paid on t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... shin Ltd. - 2000 (119) E.L.T. 718 (Tribunal - LB) was followed. Secondly it has been argued that the demand was hit by limitation having been raised after the normal period of six months. It is submitted that it cannot be said that the appellant s jurisdictional Central Excise Authorities were not aware of manufacture of said parts for Captive Consumption when the classification list filed by the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X