2006 (3) TMI 656

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..... appeal is directed against the Order-in-Appeal dated 22-9-2004, which upholds the Order-in-Original, wherein the duty-demand has been confirmed and penalty imposed along with the interest to be recovered from the appellants. 2. Considered the submissions made at length by both sides and perused the records. I find that the appellants are challenging the Order-in-Appeal only on the ground of lim .....

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..... ds availing exemption under Notification No. 15/94. The said reversal was done by the appellants on 27-11-95. The Department was aware of the reversal done by the appellants on 27-11-95, but still they did not issue the show cause notice to the appellants till 4-5-98, demanding the duty. The Department s inaction in not issuing the show cause notice immediately on being pointed out by the Audit Pa .....

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