2005 (10) TMI 557

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..... appeal are taken up together for the disposal as the issue lies in a short compass. The appellant was issued a show cause notice on 7.1.2004 with regard to the shortage of raw materials found on investigation made by the Department on 18.11.1999. The appellant denied the shortage and contended that there was only an error in entry in the RG 23A Part-I Register. In any case, it was the contention .....

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..... time bar. 2. The learned SDR reiterates the Department's contention. 3. On a careful consideration of the submissions made by both the sides, we find that the show cause notice had been issued after a lapse of time in January 2004 as against the facts which came to the notice of the Department on 18.11.1999. In view of the citations referred to above by the learned Counsel, the appellant .....

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