9911796707
TMI Blog2006 (12) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... a common question of law and facts and hence they are taken up together for disposal as per law. The appeal of M/s. SMM Steel Re-rolling Mills (P) Ltd. arises from the OIA No. 107/2005 dated 12-9-2005 by which the demand of duty of Rs. 29,972/- and like sum of penalty has been confirmed while the appeal of M/s. Paragon Steels (P) Ltd. arises from OIA No. 104/2005-CE dated 9-9-2005 by which the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mers captively in the manufacture of the final products. They had also filed relevant declarations. Therefore, it was pleaded that the larger period was not invokable. The Counsel also relied on the Apex Court ruling rendered in the case of Tamil Nadu Housing Board v. CCE, Madras - 1994 (74) E.L.T. 9 (S.C.) to seek the benefit of time bar. These arguments are taken into consideration for disposal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts having been known to the Department, the demands for larger period is clearly time barred. The authorities have taken a plea in their findings that the appellants have suppressed the facts and hence larger period is invokable. However, the fact of the appellant having utilized the input HR Sheets for manufacture of the product viz. Steel Formers was well declared and entered in the statut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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