TMI Blog2015 (4) TMI 1112X X X X Extracts X X X X X X X X Extracts X X X X ..... from the face of record and no findings have been given by this Bench. This mistake is required to be rectified by giving suitable observations on the time-bar aspect of Section 11A demand. It is observed from the representing GP.1s that appellant has been showing duty paid through PLA, RG-23A Part-II and set off claimed. The amount so debited was also shown collectively in the invoices. These fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h. Anand Nainawati (Advocate) appearing on behalf of the appellant argued the case in the light of Order No. I/113/2015, dated 18-3-2015. It was his case that under Order-in-Original No. 35/MP/75, dated 29-5-1995, an amount of ₹ 30,88,632.47 was also confirmed under Sec. 11A of the Central Excise Act, 1944. That this demand is time barred as per ground C-1 of their Memorandum of Appeal which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the issue of time bar with respect, to demand of ₹ 30,88,632.47, confirmed by the adjudicating authority under Sec. 11A of the Central Excise Act, 1944. After perusal of records, we find that their is a mistake apparent from the face of record and no findings have been given by this Bench. This mistake is required to be rectified by giving suitable observations on the time-bar aspect of Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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