2008 (4) TMI 607

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..... he relevant facts of the case, in brief, are that the Respondents are engaged in the manufacture of sugar and molasses classifiable under Headings 1701 and 1703 of the Schedule to the Central Excise Tariff Act, 1985. On scrutiny of the Balance Sheet and General Ledger by the Audit Party, it was noticed that the Respondent purchased D.G. sets involving Central Excise Duty of Rs. 72,966/- in the mon .....

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..... Commissioner (Appeals) set aside the Adjudication order on the ground that the demand is barred by limitation. 2. After hearing both the sides and on perusal of the records, I find that the Respondent deposited the duty voluntarily upon detection by the Audit party without any protest. The Respondent had not filed any refund claim against the said amount. The Adjudicating Authority appropriated .....

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