2008 (9) TMI 58

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..... t 700 tons of soda ash has been utilised in the manufacture of detergent powder that was cleared without payment of duty – tribunal’s finding cannot be interfered – disputed period is Jan. 1986 to July 1987 - SCN would be valid only for the period from 21st May 1987 to 21st July 1987
Ashok Bhan and V.S. Sirpurkar, JJ. S/Shri Mohan Parasaran, ASG, P.V. Shetty, Sr. Advocate, Ms. Shalini Kumar f .....

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..... re is insufficient evidence to conclude that 700 tons of soda ash which we are concerned with has been utilised in the manufacture of detergent powder that was cleared without payment of duty. 3. Accordingly, the show cause notice for the period from January 1986 to 20th May 1987 is held to be beyond the extended period of limitation. Insofar as the period from 21st May 1987 to July 1987 is conce .....

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