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TMI Blog2008 (5) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... t. [Order per : Archana Wadhwa, Member (J)]. - The appellants are engaged in the manufacture of surface active agents falling under Chapter 34 and during the relevant period i.e. 1-4-1991 to 31-8-1991, they were availing the benefit of Notification No. 175/86. Inasmuch as the appellants were availing the said benefit partly at nil rate of duty in respect of certain goods and partly conce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that the appeal can be disposed of on the ground of limitation itself, without expressing any view on the merits of the case. Admittedly, the notice issued on 14-5-1996 for the period 1991 is beyond the normal period of limitation as prescribed under law. Admittedly, the appellant had filed classification lists claiming the benefit of notification and were also filing monthly RT-12 returns, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of CCE v. M/s. JCL International [2002 (150) E.L.T. 261 (Tri. Del.)] as also in the case of CCE v. M/s. Tan India Ltd. [2006 (206) E.L.T. 863 (Tri. Chennai)]. Inasmuch as admittedly no orders for provisional assessments were passed in terms of Rule 9B and no procedure, as detailed in the said rule, was being followed by the assessee, it cannot be held that the assessments were provisional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... when there are counter decisions of the authorities on a issue, it cannot be said that an assessee adopting a particular practice was doing so with a mala fide intention. In this view also, we find that the demand is hit by bar of limitation. Accordingly, we set aside the impugned order and allow the appeal with consequential relief to the appellant. (Pronounced in Court) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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