2018 (6) TMI 869

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..... ide Show cause notice dt. 10.08.99 is time barred - The revenue had issued show cause notice for the earlier period and therefore there was no reason to delay the issue of subject show cause notice in the given facts. The demand is squarely time barred - appeal allowed - decided in favor of appellant.
Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri A.S. Sakpal, Advocate for Appellant Shri A.B. Kulgod, Asstt.Commr. (A.R) for respondent Per : Ramesh Nair This appeal has been filed by M/s Niwas Spinning Mills Ltd against Order-in-appeal dt. 25.03.3009 passed by the Commissioner (Appeals), Pune - III. The brief facts of the case are that the Appellant are engaged in manufacture of pre-determined size of Terry .....

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..... ed show cause notice dt. 07.06.96 for the period Dec' 95 to Feb'96, SCN dt. 06.08.96 for the period March' 96 to June' 96, SCN dt. 26.08.96 for the period March' 96 to july' 96 and SCN dt. 24.10.96 for the period Aug' 96 to Sep' 96. In the present case the demand for the period March' 95 to Nov' 95 made by issuance of show cause notice dt. 10.08.99 is clearly time barred. The contention of the lower authorities that they have not submitted required documents is incorrect. The sale register and sale bills issued were in possession of the department which were seized on 29.12.95 and the demand of the show cause notice has been calculated on the basis of same. It is not correct that the information of sale was collected from other departments .....

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..... 07.02.96. Thus it is apparent from Annexure - 'A' to the show cause notice that the demand is based upon records which were already in possession of department during 29.12.95 and 07.02.96. The submission of the Appellant narrating the above facts in reply to show cause notice and appeal filed before Commissioner (Appeals) has not been taken into consideration. Looking to the fact that earlier also the Tribunal has remanded back the matter to consider the time bar issue, we find that the lower authorities should have considered the fact that the demand has been made on the basis of documents which were seized by the revenue way back in 95 and 96. Clearly the show cause notice raising demand for the period March '95 to Nov' 95 made vide Sho .....

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