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2016 (3) TMI 188 - CESTAT MUMBAI

2016 (3) TMI 188 - CESTAT MUMBAI - TMI - Period of limitation - Date of issue of SCN or Date of Service of SCN is relevant - Demand of differential duty - Department issued less charge demand on 12.5.1997 to the appellant's Madhya Pradesh unit which was redirected to his Kankroli unit Rajasthan (unit in question) after a period of 6 months which became time-barred as per appellant - Held that: any demand that needs to be raised on the importer has to be issued and received by him within the peri .....

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ppellant : Shri Narendra Dave, CA For the Respondent : Shri D S Maan, Assistant Commissioner (AR) ORDER Per M V Ravindran These two appeals are arising out of common Order-in-Appeal No. 105 & 106/2005 /MCH dated 16/02/2005. 2. Heard both sides and perused the records. 3. On perusal of the records, it transpires that the issue is regarding the demand of differential duty from the appellant. Appellant had imported various goods in November and December, 1996 and filed various bills of entry an .....

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untant. It can be seen from the demand letter dated, 1997, the less charge demand was addressed to the appellant's Madhya Pradesh unit while the less charge demand is respect of their Kankroli unit Rajasthan. The less charge demand was redirected to the Kankroli unit after a period of 6 Months. The first appellate authority has come to conclusion that for calculating time limit, the date of dispatch of demand letter is enough accordingly, it was held that the less charge demand was in time. .....

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