TMI Blog2009 (9) TMI 848X X X X Extracts X X X X X X X X Extracts X X X X ..... i S.K. Mall, SDR, for the Respondent. ORDER The prayer in the application is to dispense with the condition of pre-deposit of duty amount of Rs. 14.38 Crores (approximately), along with imposition of penalty of identical amount. As per facts on record, the appellant is 100% EOU. The duty stands confirmed against them in respect of duty free procured raw materials on the ground that the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equired to be confirmed under Rule 192 read with Rule 196 of the Central Excise Rules, which do not provide any time limit. He has also observed that demand would not be vitiated by mere non mention or wrong mention of provisions of law. 3. Our attention has been drawn to the Hon ble Allahabad High Court judgment in the case of UP State Cement Corporation Limited v. UOI - 1996 (86) E.L.T. 6 (All ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted - 1998 (27) RLT 148 (CEGAT) = 1998 (101) E.L.T. 166 (Tribunal), it was observed that reasonable time limit is to be read into the Rule 196. 4. Though the learned advocate has also relied upon another decisions in support of his submissions, we do not think it necessary to refer to the same as we are of the view that in the light of declaration of law by the Hon ble Allahabad High Court, as u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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