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TMI Blog2008 (2) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... , was not considered by lower appellate authority – considering the evidences, held that party has made out prima facie case against the demand, on the ground of limitation – hence stay is partly granted - S/253/2007 - 142/2008 - Dated:- 14-2-2008 - Shri P.G. Chacko, Member (J) Shri N. Viswanathan, Advocate, for the Appellant. Shri N. J. Kumaresh, SDR, for the Respondent. [Order] - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore the hearing must be deferred. However, the Commissioner (Appeals) proceeded to pass the impugned order. It is the case of the counsel today that natural justice was denied once again to the assessee. Adverting to the facts of the case, it is submitted that the demand raised on the assessee in show-cause notice dated 7-7-2003 for the period September, 1999 to February, 2003 is time-barre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise, Chennai - 2006 (3) S.T.R. 321 (Tri. - LB) on the substantive issue is in favour of the assessee. For these reasons, learned Counsel prays for waiver of pre-deposit and stay of recovery or, alternatively, for remand of the case. 2. Learned SDR submits that the commission in question was collected by the assessee from the manufacturer in relation to both grey cement and white cement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee's plea of limitation and their claim for the benefit of Section 80 ibid were not heard at the bar. In the circumstances, I have considered their plea of limitation for the limited purpose of Section 35F of the Central Excise Act. Learned counsel has spoken about the correspondence with the department. Copies of certain letters have also been produced. In the earliest letter dated 5-12-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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