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TMI Blog2016 (7) TMI 596X X X X Extracts X X X X X X X X Extracts X X X X ..... dvocate For the Respondent : Shri Sanjay Jain, AR ORDER Per: Archana Wadhwa Appellants are engaged in the manufacture of insulation bricks, which are being supplied by them to various units using furnace es. The said insulation bricks are meant for lining furnaces. The appellants were manufacturing the said bricks for different customers including one M/s. Associated Cement Company (hereina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e market for being bought and sold. As such they would not be hit by the exclusion clause of the notification. They also explained that such an inscription on the bricks was necessary only to show that the same were meant for ACC. INS denotes insulation and 110 is related to the temperature, upto which the insulation bricks can be used. They also explained that such type of temperature related t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the exclusion clause in the notification. However, Ld. Advocate fully agrees that the decision given by the Larger Bench in the case of Prakash Industries was reversed by the Hon'ble Supreme Court and disapproved and overruled by the Hon'ble Supreme Court in the case of Kohinoor Elastics Pvt. Ltd. Vs. Commissioner of Central Excise-Indore 2005 (188) ELT 3 (SC). 5. As such he assails the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. Show cause notice having been issued in 2001 for the period October, 1997 to October, 1999 is squarely barred by limitation. 6. Having heard Ld. AR, we find that admittedly the extended period stands invoked in the present case. It is a well settled law that when during the relevant period, there were decisions in favour of the assessee, he cannot be attributed with any mala fide so as to invo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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