2006 (12) TMI 360

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..... nt. [Order]. - This appeal arises from the Order-in-Appeal No. 16/2006 (T) CE dated 21-3-2006 by which the Commissioner (Appeals) confirmed the Order-in-Original No. 11/2004 dated 29-10-2004. The Revenue has proceeded against the appellants on the allegation of availing Modvat credit irregularly during the period from May, 1999 to November, 2001. A show cause notice was issued on 29-12-2003 aft .....

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..... against the Revenue. On the same issue, thereafter the Revenue has proceeded against the appellants. This is under challenge. 2. The learned Counsel submits that once the issue has been settled by the Tribunal's judgment in favour of the job worker, the Revenue cannot proceed against the appellants. It is also submitted that the demand is barred by time as all the facts were known to the De .....

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..... ssessee. The facts were known to the Department and having lost the case against the job worker, they cannot initiate the same proceedings against the manufacturer as held by the Apex Court in the case of Amco Batteries Ltd. (supra). The facts were known to the Department and hence there is no suppression of facts. Therefore, the demands are clearly barred by time. The appeal is allowed with conse .....

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