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TMI Blog2016 (4) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... rder No. A-1236 / KOL / 2008 dt 11/12/08 in Appeal No. 51A/08. Learned consultant argued that demand is time barred as first appellate authority in the second last Para, on internal Page-4 of the OIA dt 7/6/2011, has dropped penalty proceedings. That the time barred aspect was also mentioned by this bench in order No. S-378/Kol/08 dt 21/5/08. 2.1 That adjustment of excess quantity of static converters was not allowed by the lower authorities while rejecting their Cenvat Credit claim. It was his case that all the static converters are modal wise & are imported as the same are not manufactured in India. That all the imported converters are imported on which CVD is paid, therefore, lower authorities should have given adjustment of excess quan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . On the time bar issue this bench made following observations in Para-2 of order dt 11/12/2008.:- "2. Shri P.R. Das learned Advocate appearing for the Appellants states that the show cause notice has been issued after a delay of about 4 years 9 months from the date of visit of the Central Excise Officers, during which the impugned shortage was found. Hence, he states that the demand is time-barred. This ground taken by the learned Advocate, Shri Das is not tenable as the Appellants have a liability to account for the goods including the inputs. Such liability is a continuing obligation and if they fail to account for the goods including the inputs, they have to pay the duty in respect of the same and it cannot be a valid ground that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntion on 15% value addition & reduced the duty & penalty amount to Rs. 2,39,474/-. First appellate authority while deciding the issue under OIA dt 7/6/2011 further gave relief to the appellant with respect to penalty imposed by the Adjudicating authority. 5.2 So for as adjustments of excess quantity of LG static converters is concerned Adjudicating authority in Para- 14 of the OIO dt 23/3/2009 has clearly brought out that the type of converter, where quantity was excess, had different marks & numbers than the type of converters where shortage was found. This aspect has been clearly brought out by the first appellate authority also in the last Paragraph of his observations made on internal page 3 of the OIA dt 7/6/11. In the field of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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