2008 (12) TMI 506

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..... he Appellant. Shri V.V. Hariharan, JCDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President].   In this case, the Commissioner (Appeals) while upholding the duty demand of Rs. 2,30,909/- for the period from 1994-95 to 1996-97 has set aside the penalty imposed on the appellants under Rule 173Q of the Central Excise Rules, 1944. 2. We have heard both sides. The content .....

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..... payment of duty, has been set aside, the demand of duty is barred by limitation for the reason that the Show Cause Notice has been issued beyond the normal period of limitation. 3. Following the ratio of the above order which is squarely applicable to the facts of the present case, we set aside the demand confirmed against the assessee (appellants herein) and allow this appeal. (Dictated a .....

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