9911796707
TMI Blog2017 (3) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 17th December 2015 of Central Board of Excise and Customs. These limits were also made applicable to cases that were pending after appeal. Appeal dismissed - decided against appellant. - E/31 & 32/2005 - A/85890-85891/17/EB - Dated:- 17-2-2017 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri V K Kaushik, Assistant Commissioner (AR) for the appellant Shri Sanjay Dwivedi, Advocate for the respondent Per: C J Mathew: Order-in-appeal no. CPA/59-63/Th-I/04 dated 21 st September 2004 of Commissioner of Central Excise (Appeals), Mumbai -IV is impugned before us by Revenue for having restricted the demand confirmed by the original authority to the normal period of limitation and for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2,34,919.30 were confiscated but allowed to be redeemed on payment of ₹ 23,500. Penalties were imposed on the various units and individuals. 3. Applications under Kar Vivad Samadhan Scheme, 1998 were allowed but not continued owing to failure in complying with deposit schedules. Application made to the Settlement Commission was disposed off by returning the matter to first appellate authority as if no application under section 32E of Central Excise Act, 1944 had been made. 4. The investigation report acknowledges that M/s El Metal and M/s Standard Clutches Spares Ltd buy fibres of asbestos and viscose which are sent to M/s Metal Pulverisers under rule 57F(2) of Central Excise Rules, 1944 for mixing, blending and carding. The c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the notice has crystallized duty liability of ₹ 6,86,10557 on goods valued at ₹ 75,09,850/- for the period from 2 nd April 1988 to 7 th March 1992. 5. Regarding M/s Standard Clutches Spares Ltd, it is alleged that goods valued at ₹ 68,56,714.90 were cleared between 12 th May 1990 and 31 st December 1991 without payment of duty. These were computed from records maintained at the common gate without corresponding records of clearance from the unit or of transfer to M/s Metal Pulverisers or M/s Deekay Brakes. Further, liability to duty on goods valued at ₹ 16,90,549.30 claimed to goods manufactured by the declarant units between 12 th March 1991 and 7 th September 1991 was also sought to be fastened on M/s S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f duty but did not accept that such removal for the period prior to that could be recovered. The amounts paid subsequently on admitting to clearances effected without discharging duty liability by recourse to the Kar Vivad Samadhan Scheme (KVSS) and on orders of the Settlement Commission pertain to the periods that were held as beyond the scope of recovery in the impugned order. Having paid the amount that was due, though beyond that recovery by statutory action under section 11 of Central Excise Act, 1944 and there being no challenge by the units to the finding 'that goods had been cleared without payment of duty, the dispute brought to us by Revenue is restricted to the invoking of period of limitation by the first appellate authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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