2006 (2) TMI 399

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..... . This appeal arises from Order-in-Original No. 9/04, dated 30-9-2004 by which duty of Rs. 1,04,376/- under Section 11A(2) has been confirmed. Besides interest and penalty of Rs. 10,000/- the short issue that is required to be considered in this matter is as to whether the demands can be confirmed despite enormous time lapse of 4 years after the goods had been destroyed by fire. The fire bro .....

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..... truction of the goods had been informed to the Department and the Superintendent had conducted the entire enquiry and filed his report in June, 2000 and the appellants had also filed for remission of duty on 8-6-2000. In these circumstances, there is no ground alleged in the show cause notice for invoking larger period. There is no suppression or mis-declaration of facts. Therefore, the show cause .....

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