2006 (9) TMI 462

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..... venue s appeal. I find that the Commissioner (Appeals) has set aside the demand of duty on the ground that the same was raised even after expiry of five years. For better appreciation, relevant paragraph of the impugned order is reproduced below:- I find that the demand covered was relating to illicit removal during the period from 5-4-94 to 19-11-94 which is the relevant period for the purpose .....

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..... able or demandable . 2. The revenue in their memo of appeal have contended that the date of detection of the clandestine removal should be taken as the relevant date. However, I do not find any merit in the above plea, inasmuch as there is no definition of relevant date relatable to the date of detection of the offence. The Commissioner (Appeals) has rightly held that the demand having been rais .....

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