1997 (12) TMI 280

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..... for the Respondent. [Order per : Juctice U.L. Bhat, President]. - This appeal against Order-in-Original dated 29-8-1997 passed by the Addl. Collector, Central Excise, Bombay. 2. Appellant engaged in the manufacture of EOT cranes and gas generators was availing the benefit of Notification No. 120/75 and paying appropriate duty. Two Show Cause Notices dated 26-4-1984 and 24-9-1984 were issu .....

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..... and has to be regarded as barred by time. So also the second notice in regard to a part. Annexure A to the Second Notice refers to 4 invoices. Of them first two invoices bear the dates 9-2-1984 to 22-3-1984. The claim in respect of these invoices would be clearly barred by time. Other two invoices bear dates 11-3-1984 and 28-6-1986. The demand in this regard would not be barred by time. Annexure B .....

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