2008 (3) TMI 597

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..... e appellate authority has rightly held the show cause notice dated 10-3-2000 issued for the period 1-4-97 to 31-7-1999 as barred by limitation - appeal dismissed - decided against Revenue. - E/2288 & 2289/2004 with E/CO/521/2004 - A/535-537/2008-WZB/AHD - Dated:- 25-3-2008 - Ms. Archana Wadhwa, Shri B.S.V. Murthy, JJ. REPRESENTED BY : Shri D.S. Negi, SDR, for the Appellant. Shri N.K. O .....

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..... on time bar. It was also observed by the Commissioner that inasmuch as Unit No. 2 was availing credit of duty paid by Unit No. 1, there cannot be any mala fide intention on the part of the assessee to evade duty. We do not find any infirmity in the above view of the Commissioner (Appeals). Admittedly, the duty paid by Unit No. 1 was available as credit to Unit 2 but could have utilized the same .....

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