2014 (5) TMI 376

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..... e on time bar. Further, we find that some period of the demand is within the normal period of limitation - Conditional stay granted. - E/477/11 - Mum - M/892/12/EB/C - II , S/1459 - 1460/12/EB/C - II - Dated:- 4-9-2012 - S.S. Kang And Sahab Singh, JJ. For the Appellant : Mr. Gajendra Jain, Advocate For the Resppndent : Mr. V.K. Agarwal Additional Commissioner (AR) PER : S.S. Kang .....

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..... ation. 5. During the course/hearing, the Revenue was directed to produce evidence regarding service of the adjudication order on the applicant at the given address . The Revenue has not produced any evidence regarding service of the adjudication order as per the provisions of Section 37C of the Central Excise Act. 6. As the Revenue has not produced any evidence regarding service of the adjud .....

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..... was issued on 20.2.1992. As the applicants filed necessary declaration before claiming the benefit of the Notification, therefore the suppression with intent to evade payment of duty is not sustainable. Therefore, the demand beyond the normal period of limitation is hit by time bar. 8. The Revenue relied upon the test report in support of their claim that the goods in question are classifiable .....

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