9911796707
TMI Blog2008 (3) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... e failed to establish the excess production or procurement of raw materials or excess consumption of electricity and clandestine removal of goods – SCN with in ordinate delay of about 5 years, is time barred – assessee’s appeal allowed - E/311/2007 - 202/2008 - Dated:- 4-3-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) [Order per : S.L. Peeran, Member (J)]. - This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ps were not there. There was no excess manufacture or clandestine removal of goods. They also contested that demands were barred by time wherein there was inordinate delay of 5 years in the issue of show cause notice. However, their plea on time-bar and merits has been rejected by both the lower authorities. 2. We have heard both sides in the matter. 3. The learned Counsel relied on the ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Delhi - 2006 (204) E.L.T. 468 (Tri.-Del.) wherein also demands issued after 4 years of investigation was held to be barred by time. In view of lack of corroborative evidence, the learned counsel submitted that demands cannot be confirmed in the present case. 4. The learned JDR filed written submission and pleaded that the show cause notice can be issued up to 5 years from the date of inve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clandestine removal of goods without payment of duty. Such proof has not been produced by the Revenue in this case, therefore, on merits the appellants succeed in view of the lack of evidence produced by the Revenue. In terms of cited judgments, the show cause notice has been issued with in ordinate delay of about 5 years. The ratio of the cited judgments is that on inordinate delay, the benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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