TMI Blog2013 (10) TMI 717X X X X Extracts X X X X X X X X Extracts X X X X ..... g force in the contentions raised by the counsel that at least the show cause notice invoking extended period is incorrect as the department himself had finally assessed the product repacked by them, in 2002 - in order to hear and dispose the appeal, the appellant need to put to some condition at least for the demand which is within limitation – Partial stay granted. - Appeal No. : E/10081 of 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellant s product was provisionally assessed and subsequently finally assessed and no duty liability arose. Letter at page No. 65 addressed to the Assistant Commissioner, Central Excise clearly indicate the same. It is his submission that despite such clear documents, the first show cause notice is invoking extended period. At the same time, he fairly submits that at least an amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... report that the appellant s product merit classification as fertilizer. All the issues which has been raised by the learned counsel in the grounds of appeal needs to be addressed, which can be done only at the time of final disposal of appeal. We find strong force in the contentions raised by the learned counsel that at least the show cause notice invoking extended period is incorrect as the depa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|