1999 (11) TMI 731

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..... Order per : J.H. Joglekar, Member (T)]. - On hearing Shri D.H. Shah for the appellants and Shri K.L. Ramteke for the revenue, it was seen the issue is covered in the earlier orders of the Tribunal. The main appeal therefore was taken up for disposal after granting waiver of Rs. 61,08,912/- confirmed as duty in the lower proceedings. 2. The appellants are sugar manufacturers. They had cleared .....

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..... amending notifications. The Government followed the direction of the Supreme Court. Consequently, the Ministry of Food granted subsidy to various sugar factories to enable them to settle the claims of farmers arising out of such refixation. All manufacturers of sugar including the appellants before us received such subsidy. The Commissionerate of Central Excise, Pune-II, issued show cause notices .....

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..... on of penalty. On the ground of limitation he observed that prima facie the arguments that the demand raised in 1998 for period ending in 1980 was barred by limitation had merit. The ld. Commissioner however held the relevant date as that date on which the Supreme Court had made the pronouncement. 4. In our earlier Order No. C-II/1697-1704/99/WRB dt. 17-7-99 dealing with a number of appeals aris .....

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