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TMI Blog2005 (10) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... Smt. Sarika Khot, Advocate, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. Heard both sides considered the material in these two appeals, which are filed by Revenue and cover the same issue, are being disposed by this common order. 2. The respondents are manufacturers of Man Made Metallic Yarn (zari) and were clearing the said goods under the benefit of the Exemption gra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) Commissioner (Appeals), observing - 4 .... First of all department cared to visit the factory only on 11/12-11-97, in spite of CBEC s circular dated 19-12-96. Secondly, after the said visit on 11/12-11-97 the department issued show cause notice to the appellant only on 29-5-98.... . Even if it is assumed that the department was not fully aware of the process of manufacturing activit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the demands to be effected in this case are admittedly on change of view of the Board, invocation of the larger period of proviso clause of Section 11A(1) is therefore not called for. The demand cannot be effected for the period 11-7-95 to 27-8-96 by a notice dated 29-5-98. We also find that the Tribunal in case of manufacturers of same product has held the demands to be barred by limitation whic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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