9911796707
TMI Blog2007 (11) TMI 526X X X X Extracts X X X X X X X X Extracts X X X X ..... Order]. The appellants are engaged in the manufacture of MM Fabrics falling under Chapter Headings 64 and 65 of Central Excise Tariff Act, 1985. Their factory was visited by Central Excise officers on 19-10-2000, who conducted various checks and verifications. As a result, certain incriminating records showing illicit removal of processed MM fabric was found and seized by the officers. The s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said appellant under Section 11AC of Central Excise Act. In addition, personal penalties of Rs. 1 lakh stands imposed on Shri P.P. Tyagi, Managing Director, Rs. 25,000/- on Shri H.M. Patel, Excise Clerk, in terms of provisions of Rule 209A of Central Excise Rules. Appeals against the above order did not succeed before the Commissioner (Appeals). Hence, the present appeals. 3. I have heard Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal stands considered by the Tribunal in the case of Jetex Caburettors Pvt. Ltd. v. CCE, Vadodara reported in 2007 (210) E.L.T. 73 (Tri.-Ahmd.) = 2007 (5) S.T.R. 446 (Tribunal). For better appreciation, I reproduce the Para 5 of the said order. 5. In any case, I find that the entire case of the Revenue is based upon the scrutiny of the documents conducted on 9-9-86 at the time of the vis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter two years of completion of investigation - Delay not properly explained by Revenue - Demand time barred. (iii) Lovely Food Industries v. CCE, Cochin - 2006 (195) E.L.T. 90 (Tri.-Bang.) - Demand - Limitation - SCN issued after a lapse of 3 years - Department gathered all information on their visit to factory on 5-11-99 and records seized and statements recorded same day - SCN issued on 25 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
