2008 (3) TMI 597

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..... t. Shri N.K. Oza, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Being aggrieved with the order passed by the Commissioner (Appeals), the revenue has preferred the present appeal. We have heard the learned SDR Dr. M.K. Rajak appearing for the revenue and Shri N.K. Oza, learned Advocate appearing for the respondent. 2. As per facts on record, the Unit No. 1 was .....

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..... ized the same for payment of duty on their final product. The entire situation was revenue neutral and the 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. 3. In view of the above, we find no merits in the revenue's case and reject both the appeals. (Dictated and pronounced in the open Court)
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