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TMI Blog2005 (7) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Chapter 85 of the Central Excise Tariff Act, 1985. They have factories at Borivali, Mumbai and Dabhel at Daman. In Borivali they manufacture cast alloy magnets and permanent magnets and some of the cast alloy magnets manufactured at Borivali unit are cleared to Daman unit on payment of duty. Borivali unit of the appellants receives duty paid inputs such as Cobalt, Nickle etc. of which they ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fixed for hearing on7.12.2004 which stands adjourned today. 5. In this case the Show Cause Notice dated 9.5.2000 proposed to demand duty for the period from April 1998 to March1999. The case of the department is that Daman unit should pay duty on waste/scrap on the value at which it received cast alloy magnets from Borivali unit. The entire demand is beyond a period of six months, which invoked ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This is all the more so when a larger period of limitation can be invoked on a variety of grounds. Which ground is alleged against the assessee must be made known to him, and there is no scope for assuming that the ground is implicit in the issuance of the Show Cause Notice. (See Collector of Central Excise Vs. HMM Ltd., 1995 (76) ELT 497 and Raj Bahadur Narayan Singh Sugar Mills Limited Vs. Union ..... X X X X Extracts X X X X X X X X Extracts X X X X
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