TMI Blog2011 (3) TMI 1188X X X X Extracts X X X X X X X X Extracts X X X X ..... held that demands for normal period of limitation are sustainable, no suppression can be invokable therefore extended period of limitation is not invokable. Following the same ratio, in this case also demands within the normal period of limitation are sustainable and no penalty be imposable on the appellants as there is no allegation of fraud, collusion, mis-representation, suppression of facts or contravention of provisions of Act and Rules with intent to evade payment of duties. To calculate the normal period of limitation the period of stay by the Hon'ble High Court of Andhra Pradesh is to be excluded. If this period is excluded some demands confirmed in show-cause notice dated 18.08.2005 are within the normal period of limitatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... econd for the period April - 01 to December - 01 on 18.08.2005. By the impugned order, demand of duty under Section 11A and equivalent amount of penalty under Section 11AC were confirmed against the appellants on the ground that the appellants are not entitled for the benefit of exemption in Notification No.108/95-CE dated 28.8.1995. Aggrieved by the said order, the appellants are before me. 3. The learned Advocate for the appellants submits that in the appellants own case for the period January 2001 to February 2001 in Appeal No. E/2893/2006 on identical facts, this Tribunal hold that the demands for the normal period is sustainable and if any period is beyond the normal period of limitation is not sustainable. Therefore, extended pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stayed the proceedings in such type of cases against the assessees and the said stay order was vacated by the Hon'ble High Court of Andhra Pradesh by Final Order dated 02.03.2005 by dismissing the Writ Petition. Therefore, to calculate the normal period of limitation the period of stay by the Hon'ble High Court of Andhra Pradesh is to be excluded. If this period is excluded, we find that some demands confirmed in show-cause notice dated 18.08.2005 are within the normal period of limitation. Therefore, the demands for the normal period are to be re-quantified. In that event the matter needs examination at the end of the adjudicating authority. Therefore, we pass the following order:- (a) Demands proposed as per show-cause notice dated 28. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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