TMI Blog2007 (8) TMI 609X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. [Order]. The appellants are engaged in the manufacture of Copper and Brass tubes falling under Chapter 74 of the Central Excise Tariff. During 5-3-2000 to 9-3-2000, officers visited the appellant s factory and conducted physical stock taking of the product lying in bonded store room in semi finished stage and finished stage. As a result shortage of 3736.7 kgs. of Copper tubes, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sented by Shri Vishal Agarwal, C.A. and Dr. M.K. Rajak, SDR, I find that the appellants have strongly contested the shortages found by the officers during the course of their visit. The appellant s contention is that there was huge stock of raw material as also semi finished and finished products and it is not possible to conduct the physical stock verification without making weighment slips. In s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orrectness of the shortages so detected. Further the appellant have taken a strong protest not only at the time of adjudication but immediately after the search by way of telegrams towards to various authorities that the physical stock taking was taken in the absence of panch witnesses. The authorities refusal to allow cross-examination of panch witnesses is also fatal to the Revenue s case. Furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, the entire notice is based upon the shortages detected during the March, 2000. It is not understood as to why Revenue has taken such a long period of 4 years to issue the show cause notice, for which cause of action arose in March, 2004. According to the settled law, such notices have to be held as barred by limitation. 6. In view of the foregoing discussions, I set aside the impugned orders ..... X X X X Extracts X X X X X X X X Extracts X X X X
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