9911796707
TMI Blog2018 (8) TMI 1000X X X X Extracts X X X X X X X X Extracts X X X X ..... ) ORDER Per: Ramesh Nair This appeal is directed against the de novo adjudication passed by Commissioner of Central Excise and Customs. The limited issue involved as per remand order of this Tribunal is that the demand should be re-quantified for the normal period after adjusting 8% amount paid by the appellant in terms of Rule 6 of Cenvat Credit Rules, 2004. 2. Ld. Counsel appearing on beha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order No. A/2956-2965/WZB/AHD-07 remand the matter by giving the following findings. "7. In view of the foregoing decisions which deal with the same notification, we find no justification for invocation of longer period against the appellants. As such we hold that the demands raised beyond the normal period of limitation of six months are barred. However, in the case of Uniflex Cables Limited, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or a period of 6 months in the case of Uniflex Cables Limited by adjusting the amount of 8% already deposited/ paid by the appellants. 9. Inasmuch as we have held the demands to be barred by limitation we do not find any justification for imposition of penalties upon the manufacturers or the other appellants. Same are accordingly set aside. 10. All the appeals are disposed of in the above term ..... X X X X Extracts X X X X X X X X Extracts X X X X
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