2013 (7) TMI 828

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..... /S Bhawani Castings (P) Ltd. Mandi Gobindgarh Versus Commissioner Central Excice, Chd. [2010 (4) TMI 284 - PUNJAB & HARYANA HIGH COURT] - Decided against Revenue. - Appeal No.E/778/2010 - - - Dated:- 5-6-2013 - Shri Rakesh Kumar, J. For the Appellant: Shri R.K. Mathur, DR For the Respondent: Shri Rupendra Singh, Advocate JUDGEMENT Per Rakesh Kumar: The respondent are engag .....

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..... . Counsel for the respondent, citing the judgment of the Hon ble Punjab Haryana High Court in the case of CCE, Chandigarh Vs. Hari Concast (P) Ltd. reported in 2009 (242) ELT 12 (P H) pleaded that penal proceedings under Rule 96ZP(3) for failure to discharge duty liability by the due date, cannot be initiated after five years, that Revenue s appeal is based on the Tribunal s judgment in the case .....

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