9911796707
TMI Blog2002 (6) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... two appellants as detailed in the order itself. 2. The firm, appellants No. 1, was engaged in the manufacture and sale of I.C. Diesel Engines and Diesel Generating Sets. The factory premises of the firm, appellants No. 1, was visited on 15-11-1997 and the officers of the Central Excise resumed some records and also seized excess stock 63 of Brand Engines and 18 D.G. Sets. The statement of Shri Radha Raman Garg was also recorded. From the examination of the record, it revealed that the appellants had suppressed the production of the engine during the period 1-4-1997 to 14-11-1997. Some loose invoices were also seized vide which the goods were allegedly cleared and it also came to the notice of the Central Excise Officers that duplicate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on record. 4. The learned Counsel for the appellants, at the outset, had contended that the duty demand raised for the period 1-4-1997 to 14-11-1997 through the show cause notice dated 26-6-2000, is apparently time barred and that no extended period could be invoked legally as the Modvat credit available to the firm, appellants No. 1, was at much higher rate than the rate at which the duty was payable on the clearance of the finished goods, i.e. diesel engine and D.G. sets. The impugned order, according to the learned Counsel is liable to be set aside on this short ground alone. In support of his contention, the learned Counsel has placed reliance on Associated Cement Cos. Ltd. v. CCE, Coimbatore, 2001 (132) E.L.T. 794 (T), wherein i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as detailed above, is liable to be set aside on the short ground alone that the demand raised is time barred. 7. The other contention of the learned Counsel that there is no evidence to prove the clandestine removal of the goods as at that time of checking no shortage or excess was found in the modvated stock of the inputs, no diesel engine was found excess qua the consumption of modvated inputs, no seizure of the goods was made in transit and no extra receipt and consumption of the inputs was found, no extra consumption of the electricity was detected, no enquiry was made from the contractors who were employed for manufacture of the final products i.e. diesel engines and D.G. sets, in our view, is not required to be gone into when t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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