Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2006 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2006 (7) TMI 413 - CESTAT, MUMBAIIron and Steel Articles - Demand duty - show cause notice issed - time-barred - HELD THAT:- Following the ratio of the Larger Bench decision in Mahindra & Mahindra Ltd. v. CCE [2005 (11) TMI 103 - CESTAT, NEW DELHI], we hold that the items in question are excisable goods classifiable under tariff item 68 of the Schedule to the erstwhile Central Excise Tariff upto 28-2-1986 and under Chapter Heading 73.08 of the Schedule to the CETA, 1985 for the subsequent period. However, we see force in the submission of the respondents that the demand is barred by limitation. Each show cause notice has been issued beyond the normal period of limitation of six months as seen herein below. Thus, we hold that the demands raised in the show cause notices adjudicating by the Commissioner in the present impugned order are time-barred and, therefore, fail on this score. In the result, we hold that while the items in dispute are excisable goods, the demands are barred by limitation - Appeal is disposed of as above.
|