9911796707
TMI Blog2012 (8) TMI 758X X X X Extracts X X X X X X X X Extracts X X X X ..... K.SINGLA, A.R. (COMMISSIONER) FOR THE REVENUE. Per Shri S.K.Gaule Heard both sides. 2. The Appellant filed this Appeal against the Order-in-Appeal No. 246/Pat/C.Ex./Appeal/2004 dated 08.10.04, whereby the learned Commissioner (Appeals) upheld the lower Adjudicating Authority s Order. 3. Briefly stated the facts of the case are that the Appellant are engaged in the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the present Appeal before this Tribunal. This Tribunal upheld the demand of duty. However, the penalty imposed was set aside. Then, the Appellant filed a Writ Petition before the Hon ble High Court of Patna challenging the levy of duty and the Department filed an SLP before the Hon ble Supreme Court against the setting aside of the Order. The Hon ble Supreme Court while deciding the SLP, directe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . We have carefully considered the submissions and perused the record. We find that the period involved in this case is 01.03.97 to 18.10.97 and the demand was raised on 27.01.1999. The demand has been raised beyond the normal period of 6(six) months provided under the provisions of Section 11A of the Central Excise Act, 1944 at the material time. The Hon ble High Court in this case while deciding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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