2007 (9) TMI 65

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in SCN is time-barred - C/4/2007 - A/537/2007-WZB/C-I/(C.S.T.B.) - Dated:- 21-9-2007 - [Order per : Jyoti Balasundaram, Vice-President]. - According to the applicants herein, the demand of duty of customs of Rs. 4,45,792/- confirmed against them (holders of advance licences) under the provisions of Section 28 of the Customs Act, 1962, on the ground that they had availed Modvat credit of duty .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ant was not called upon to show cause against confiscation but only against demand and recovery of duty and against penal action. In these circumstances, the reliance placed by the Commissioner (Appeals) on the apex court's decision in CC(I), Mumbai v. Jagdish Cancer Research Centre - 2001 (132) E.L.T. 257 (S.C.), to hold that the source for recovery of differential duty is referable to Section .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X