9911796707
TMI Blog2017 (1) TMI 1178X X X X Extracts X X X X X X X X Extracts X X X X ..... sought by department on 01.12.2002 and appellant replied on 10.12.2002. However the Show Cause Notice was issued only on 29.12.2005. Appellant sought for assessment on provisional basis at the beginning itself, which was not however extended by department. It is also not disputed that the appellant was filing statutory returns all through the period. In these circumstances the issue of the Show Ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Heat Shrinkable Sleeves (HSSs) come into existence which are excisable attracting duty applicable to the sub-heading No. 8547.00 of the Schedule to the Central Excise Tariff Act, 1985. The appellants are manufacturing and consuming captively the said HSSs for manufacture of CJKs. The appellants determined the assessable value of HSSs by adopting the cost accounting methods. The HSSs are not sol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants was quantified by the Department and a show cause notice was issued to the appellants demanding differential duty of ₹ 12,13,544/-; demanding interest at applicable rates; proposing imposition of penalty under Section 11AC of the Central Excise Act, 1944 and Rule 25 of the Central Excise Rules, 2001 and 2002; and proposing penalty on Shri. S. Satyanarayana, Manager (Accounts) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , which was appealed against to the Tribunal, however withdrawn by the department. He drew attention to Final Order No. 1368/2006 dated 22.08.2006 in this regard. He also draws the attention to the decision of Tribunal in respect of their sister company M/s Shree Shree telecom private ltd., where on same fact and circumstances, Tribunal have allowed the appeal vide Final Order No.467/2008 dated 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which was not however extended by department. It is also not disputed that the appellant was filing statutory returns all through the period. In these circumstances the issue of the Show Cause Notice beyond the normal period of limitation is found without any good reason. This being the case the SCN will have to be treated as hit by limitation. We find the demands are unsustainable being time bar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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