2005 (2) TMI 716

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... R, for the Respondent. [Order per : V.K. Jain, Member (T)]. -  Heard Shri B.J. Mukherjee, Advocate on the Stay Application filed by the Appellant. In this case the duty demand is for the period from 4/95 and 1995/1996 whereas the show cause notice has been issued on 7-4-1999. He draws our attention to findings of the lower authority where he has clearly held that had the assessee had any in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... as (India) Limited reported in 2002 (148) E.L.T. 963 (Tribunal) = 2002 (53) RLT 59 wherein the Tribunal has held that extended period is not invocable when demand is based on RT-12 returns. In view of above he submits the appellant may be given total dispensation of duty and penalty.  2.Heard Shri N.K. Mishra, ld. JDR for the Revenue. He relies upon the submissions of the order of the Commis .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X