2006 (6) TMI 300

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..... S.L. Peeran, Member (J)]. The stay application and the appeal are taken up together for the disposal as the issue lies in a short compass. The learned Consultant points out that the demands are barred by time as entire facts pertaining to losses in the manufacture of Scouring Powder had been intimated to the jurisdictional authorities and hence, there was no suppression of facts, fraud and m .....

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..... ands are barred by time. Further he concedes that the Commissioner (Appeals) has not given any findings and therefore he has no objection to remand the matter to the Commissioner (Appeals). 3. On a careful consideration of the submissions made by both the sides, we notice that the Commissioner has merely confirmed the demands on the ground that the appellants are required to pay duty on the enti .....

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