2002 (9) TMI 860

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..... rises out of the order of the Commissioner of Central Excise, Vadodara who has confirmed duty demand of ₹ 9,39,770 on short receipt of petroleum products such as Toluene and Benzene etc. during the period April, 1990 to March, 1991, and imposed penalty of ₹ 25,000/- upon the appellants herein. 2. The brief facts of the case are that the appellants manufactured petroleum products fal .....

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..... to some other consignee. Therefore, show cause notice proposing recovery of duty and proposing penal action was issued. The Commissioner of Central Excise confirmed the duty and imposed penalty as above, applying the extended period of limitation. Hence, this appeal. 3. We have heard Shri R. Nambirajan, Id. counsel for the appellants who contests the demand on merits as well as on limitation a .....

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..... Order No. A/ 263/2001/NB (D) dated 30.3.2001 [reported in 2001 (45) RLT 163 (CEGAT)] wherein the Tribunal held that the extended period of limitation cannot be invoked when the show cause notice is based on statutory documents filed, is directly applicable to the facts of the present case. We, therefore, hold that the demand is barred by limitation, set aside the impugned order and allow the appea .....

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