TaxTMI 
TaxTMI 
2004 (5) TMI 429
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...., SDR, for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. - Examined the records and heard both sides. 2. The adjudicating authority has confirmed a demand of duty of Rs. 133.89 lakhs against M/s. Thejo Engineering Services Pvt. Ltd., (M/s. TES, for short). It has also imposed on them a penalty of equal amount under Section 11AC read with Rule 173Q. The demand is on various....
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.... period 1-3-1997 to 30-9-1997. (iii) Rs. 53.92 lakhs on Repacked Solution and Hardener cleared by M/s. Saroth Bonds to M/s. TES and subsequently cleared by the latter to third parties for the period 1-10-1997 to 30-3-2000. (iv) Rs. 43.90 lakhs demanded from M/s. TES on the basis of clubbing of their clearances with those of M/s. Saroth Bonds for the period 1995-96 to 1999....
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....that the said Chapter Note was not applicable to the said goods on account of the fact that the repacking undertaken by M/s. TES was manual and there was no pilfer-proof sealing of the repacked goods. Ld. Counsel, in this context, has relied on the instructions dated 20-5-1997 issued by the Commissioner of Central Excise, Chennai (copy available on record). He has also cited the Board's Circular d....
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....period. We have not been able to locate any definite finding in the impugned order, which could justify the invocation of extended period of limitation for demanding this amount. 3. Regarding the demands of duty of Rs. 53.92 lakhs and Rs. 43.90 lakhs, it has been submitted by the Counsel that these demands are based on a wrong finding, which is to the effect that the clearances of M/s. TES a....