2007 (12) TMI 352

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..... ]. Heard both sides and perused the records. 2. The relevant facts of the case, in brief, are that by Notification No. 6/2001 dated 1-3-2001, Rule 57-AB of the erstwhile Central Excise Rules was amended. Sub-rule (1) of Rule 57AB allowed credit of duties specified under the Second Schedule to the Central Excise Rules (SED) paid on inputs. Sub-rule (1A) of Rule 57AB provides that notwithsta .....

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..... below raised a discrimination of the exempted goods and dutiable goods, which is not permissible in law. He also submits that the demand is barred by limitation as the Superintendent of Central Excise in their visit on 17-1-2002 detected the credit and notice was issued on 31-1-2003, which is beyond the normal period of limitations. In this regard, he relied upon the decisions of the Tribunal in t .....

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..... . Advocate that the interpretation given by the authorities below is discriminatory since it places an existing assessee in a advantageous position vis-a-vis a new assessee. I do not find any discrimination in the Rule 57AB of the erstwhile Central Excise Rules, 1944 and, therefore, the contention of the ld. Advocate is not sustainable. Regarding the demand of duty, it is barred by limitation. I f .....

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