2005 (4) TMI 479

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..... for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. The application for waiver of pre-deposit of duty of Rs. 49,81,952/- and penalty of equal amount arises out of the order of the Commissioner of Central Excise (Appeals), Mumbai, who has confirmed the demand on the ground that the applicants herein who are manufacturers of P P medicines falling under Chapter Heading 3 .....

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..... pon by the lower Appellate Authority to hold that the demand could be raised within the extended period of limitation has not been applied in proper perspective since in that case, it was clearly held that when any duty of excise has been short-levied or short-paid, whether or not such short-levy or short-payment was on the basis of any approval .........a Central Excise Officer can within one ye .....

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