2010 (7) TMI 1169

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..... rder of the Commissioner (Appeals) who has set aside the duty demand of ₹ 81,058/- on finished goods found short together with interest, setting aside of direction for reversal of CENVAT credit irregularly availed on the raw materials and components found short, setting aside reversal of CENVAT credit irregularly availed on raw materials contained in the intermediate goods found short, toget .....

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..... s factory are manufactured goods on which the assessee has not paid any duty, as the same have not been accounted for in the clearances made from the factory. The next submission is that the demand is barred by limitation. This plea is also not found to be acceptable for the reason that in no case of clandestine removal can the plea of time bar be advanced. As regards the finding that excesses ha .....

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