2012 (4) TMI 164

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..... Gaule.   1. Heard both sides.   2. Appellant filed this appeal against Order-in-Appeal No.61/Kol-III/06 dated 07.08.2006 whereby ld.Commissioner(Appeals) has upheld the lower adjudicating authority s order.   3. Briefly stated the facts of the case are that the appellants were engaged in the manufacture of flexible packaging item falling under chapter 48 or 39 or Central Excise T .....

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..... he Notification and the same has been allowed to them. The contention is that for the period of 10 months ranging between December 1989 to September 1990, the demand cum Show Cause Notice was issued on 30.9.92 which is beyond the period of six months prescribed under section 11A of Central Excise Act, 1944 as it stood at the material time. The contention is that for the period from October 1990 to .....

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..... e column of description that Polythene quoted paper received from outside.   7. We have considered the submissions and perused the record. We find that period involved in this case is from December 1989 to September 1990 and the Show Cause Notice cum demand notice was issued on 30.9.92 which is beyond the period of six months prescribed under section 11A of Central Excise Act, 1944 which sto .....

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