9911796707
TMI Blog2007 (8) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. [Order]. Revenue filed this appeal against the impugned order wherein the Commissioner (Appeals) set aside the demand of duty and penalty. 2. For the proper appreciation, the findings of the Commissioner (Appeals) are reproduced below:- I have carefully examined the case records including the Appellants submissions made in writing and at the time of personal hearing and ob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Show Cause Notice is also issued beyond a period of 6 months and as such the demand is time barred, because the Punjab Haryana High Court in the case of CCE v. Dhiman Steels has overruled the decision of the Larger Bench of CESTAT in the case of Mohindra Steel v. CCE and held that Show Cause Notice under Section 11A is mandatory even under the compounded levy scheme. 3. The learned D.R. subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Advocate on behalf of the respondent reiterates the findings of the Commissioner (Appeals). He submits that the Hon ble High Court of Punjab Haryana decided the issue in favour of the respondent and therefore, the Commissioner (Appeals) rightly passed the order in favour of the assessee on the basis of the said decision. 5. After hearing both the sides and on perusal of the record, it is see ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndigarh v. M/s. Bhagwati Steel Industries, Mandi Gobindgarh and another decided on 11-2-2003, this Court did not grant reference in respect of a similar question. Further, the Apex Court in Metal Forgings v. Union of India - 2002 (146) E.L.T. 241 (S.C.) has also held that the compliance of the provisions of Section 11A of the Act is mandatory. Since the law stands settled by the Apex Court, n ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
