TMI Blog2008 (6) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... yaraman, JJ. Shri Madhusudan V. Joshi, Company Representative, for the Appellant. Shri S.N. Prasad, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)(Oral)]. - The appellant is required to pre-deposit Rs. 32,379/- and equal amount of penalty based on the details found in the invoice No. 016 dated 6-4-2005. Revenue has proceeded to recovery duty on the allegation that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2005 while the show cause notice has been issued on 9-11-2006. He points out that there was no suppression of facts and hence, the demands are barred by time. He also submits that the department could have verified about the facilities available in their factory or not for manufacture of the said capital goods. The department also has not established their case. 3. The learned SDR defends the or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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