2005 (3) TMI 549

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..... B. Nair, Member (T)]. The appellant is a Training Institution engaged in manufacture of certain tools. Partly they are sold and partly they used captively. The tools captively used were under exemption till 1-3-1994 under Notification No. 58/86. The exemption was rescinded with effect from 1-3-1994 and was not restored for a period of about a year. The excise authority raised duty demand in .....

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..... osition or heavy penalty since the appellant was a Training Institution. 3. Ld. DR has submitted that contention of the appellant has no merit. His view is that since the exemption was not available for more than a year, it is clear that the revocation of the exemption was not unintentional. With regard to limitation, he has specifically taken us to the finding in the impugned order that the app .....

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