2004 (12) TMI 536

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..... Respondent. [Order per : V.K. Agrawal, Member (T)]. The issue involved in these two appeals filed by M/s. Laxmi Iron Steel Rerolling Mills Ltd. and Shri D.N. Jain, Partner, is whether the demand of Central Excise duty is time barred under the provisions of Section 11A(1) of Central Excise Act. 2. Shri K.K. Anand, learned Advocate, submitted that the Appellants manufacture iron and st .....

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..... cified in Section 11A(1) of the Central Excise Act. 3. Countering the arguments Shri O.P. Arora, learned Senior Departmental Representative submitted that the demand is sustainable in view of the judgment of the Supreme Court in the case of Easeland Combines v. CCE, Coimbatore [2003 (152) E.L.T. 39 (S.C.) = 2003 (54) RLT 373 (S.C.)] wherein it has been held by the Supreme Court that provision of .....

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..... xcise Act which was at the relevant time was only six months. The show causes notice for the extended period of limitation can be issued in those cases where the duty has not been paid or short paid on account of fraud, collusion, mis-declaration or suppression of facts, etc. In a case where classification list has been filed and approved by the Department after modifying the same, the allegation .....

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