TMI Blog1996 (9) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... nts. [Order per : G.A. Brahma Deva, Member (J)]. - These are six appeals as per the numbers shown on the respective files. In fact two appeals are filed by the assessee and the other two appeals are filed by the Department. At the first instance the assessee has filed appeals to South Regional Bench at Madras wherein the Registry has given the Nos. E/149-150/87-MAS and on subsequent transf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal Nos. E/2718-2718/87-B show cause notice dated 18-1-1985 covers the periods 1980-81, 1981-82 and 1982-83. Shri P. Das submitted that one unit M/s. Ramson Industries was owned by Smt. Indra Rani and the other unit M/s. Libra Industries is owned by one Smt. Ponnamma. He submitted that Smt. Ponnamma is wife of Shri Bharathan and Smt. Indra Rani is the daughter of Mr. Bharathan. As such Mr. Bhara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppearing for the assessee in all these cases submitted that nothing was brought on record to show that these units were set up by Shri Bharathan. On the other hand the units are managed by the ladies on their individual capacity and the original statement was given by them under duress and the same was retracted by them on the very next day. He submitted that apart from the merits of the case, dem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... satisfied that according to a practice that was generally prevalent regarding levy of the duty of excise (including non-levy thereof), under the said Act, the duty of excise on cycle accessories, falling under Item No. 68 of the First Schedule to the said Act, was not being levied under section 3 of the said Act during the period commencing on the 19th June, 1980 and ending with the 17th March, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred to above. Since such specific allegations are not forthcoming in the show cause notice and in the absence of averments as envisaged under Section 11A of the Act, we accept the plea of the respondents that demand was clearly barred by time in the appeals filed by the Department. With reference to the appeal of party it is (sic) academic interest to decide the excisability in view of the fact t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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