2007 (2) TMI 481

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..... ondent. [Order per : S.L. Peeran, Member (J) (Oral)]. The appellant is challenging the confirmation of demands of Rs. 18,158/- and like sum as penalty in Appeal No. 1012/2005 and the same amount in Appeal No. 1013/2005 along with penalty. Appellants were clearing steel formers for captive consumption in their induction furnace during the period 1999-2000. Revenue proceeded to recover th .....

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..... ands are also hit by time-bar. 2. The learned JDR reiterates the Departmental view. 3. On a careful consideration, we notice from the records that the appellants had been filing regular declarations. The department was aware of the fact of captive consumption of steel formers. Revenue has taken 3 years to issue show cause notice for recovery of the amount. Even from the date of Board s Circul .....

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