9911796707
TMI Blog2006 (1) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order per : S.L. Peeran, Member (J) (Oral)]. The applicants are seeking waiver of pre-deposit of Rs. 1,65,80,915/- towards duty and like sum as penalty. The applicants are manufacturers of Cigarettes. They were drawing samples of cigarettes for test purposes. The issue was a bone of contention with regard to the payment of duty on the said drawal of samples for test purposes. The m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , therefore, the larger period is not invocable and the demands are hopelessly barred by time. He submits that the Show Cause Notice has been issued on 29-9-2004 for September 1999 to November 2002, the period in question. There was correspondence on these drawal of samples, litigation between the department on this issue and the department was aware of the records maintained by them. There were v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue interest has to be protected by directing them to deposit the amount. 4. The learned Counsel, in counter, submits that the applicants are the highest duty paying unit in the country and the Department has set up their own office within the factory premises and they are fully aware of the system followed for drawal of samples and, therefore, the findings given by the Commissioner are total ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trol laboratory within the factory. The question is as to whether the demands now raised are barred by time or not? The records clearly disclosed that the appellants have been corresponding with the department and have been maintaining the details of drawal of samples for test purposes. There were adjudications on this point also. In view of the plethora of evidence on record regarding this issue, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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