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TMI Blog2013 (12) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... kg and other two invoices dated 19-11-2007 showing the price almost Rs. 53/- per kg. The Bill of Entry relied on by the adjudicating authority dated 29-1-2008 cannot be considered as reliable document as import has taken place in October, 2007 to October, 2008. In these circumstances, the appellant has been able to show that the quality of goods are different from the goods and value which were relied on by the adjudicating authority for loading of the value - in these cases the show cause notices admittedly have been issued beyond the period of six months and there is no allegation of suppression, concealment of facts, fraud, etc., therefore, we hold that the show-cause notices issued to the appellants are barred by limitation - Decided in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. were issued on the charge of undervaluation. The show-cause notices were adjudicated and the values of the imported goods were enhanced. Therefore, differential duty was demanded, redemption fine almost equivalent to duty was also confirmed against M/s. VSPL and penalty on both the appellants were imposed. The said orders were challenged before the Commissioner (Appeals), who confirmed the orders of the adjudicating authority. 3. After hearing both the sides in detail for sometime, we are of the opinion that the appeals themselves can be disposed of at this stage. Therefore, after granting waiver of pre-deposit of the demands, we take up the appeals for disposal. 4. Shri Anil Balani, learned Advocate for the appellants submits tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcumstances, the appellant has been able to show that the quality of goods are different from the goods and value which were relied on by the adjudicating authority for loading of the value. In this case, loading of value is not sustainable as discussed above. 6. Further, we notice that in these cases the show cause notices admittedly have been issued beyond the period of six months and there is no allegation of suppression, concealment of facts, fraud, etc., therefore, we hold that the show-cause notices issued to the appellants are barred by limitation. 7. Thus the appellants succeed on both the issues. Therefore, we set aside the impugned orders and allow the appeals with consequential relief, if any. The stay applications are also d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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