2018 (12) TMI 1171

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..... to clarify that conclusion instead of leaving it to inference owing to a specific reference in the operative portion of the impugned order. As the impugned order has rendered a finding on non-leviability of the duty for the period from January 1999 to January 2000 which is the subject-matter of show cause notice dated 28th April 2000, it cannot be said that the corrigendum was anything more tha .....

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..... been confirmed instead of which the impugned order has limited itself to the demand for the latter period without any reference to the show cause notice for the earlier period. Taking note that the corrigendum to the impugned order on 20th January 2010 issued by the adjudicating authority dropping the demand is contrary to circular no. 502/68/99-CX dated 16th December 1999 of Central Board of Exc .....

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..... 1999 to January 2000 in notice dated 11th May 2000 cannot be upheld. He has also, with reference to overlapping period between 16th and 31st December 1998 covered in the show cause notices, held the demand for that period to be sustained. 5. Consequently, the demand of duty that has been confirmed is limited to the period from 16th December 1998 to 31st December 1998 with the remaining demand .....

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