TMI Blog2017 (4) TMI 1360X X X X Extracts X X X X X X X X Extracts X X X X ..... icee no. 1 during the period 1-11-2004 to 31-3-2007. From the record, it also appears that the statements of the assessee-appellants were recorded by the Officers in the month of December, 2005 and the notice was issued on 30-4-2008. In the instant case, it was well within the knowledge of the assessee-appellants that the duty is payable @ 110%. Thus, the notice was issued correctly invoking th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er and remand the matter to Commissioner for deciding the issue of limitation and consequent penalty . 3. In compliance with the aforesaid direction of the Tribunal, the Commissioner has examined the issue again and passed the impugned order dismissing the appeal of the assessee-appellants. Being aggrieved, the assessee-appellants have filed the present appeals. 4. With this background, we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eme Court in the case of Ujjagar Prints v. Union of India, 1989 (39) E.L.T. 493 (S.C.), notional profit of 15% was not required to be added in such cases as the same is considered to be already taken care of within the job charges. Lastly, he made a request that the impugned order may kindly be set aside as extended period was wrongly invoked in the instant case. 6. On the other hand, Shri M.R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e fact remains that the show cause notice dated 30-4-2008 was issued for the motor vehicles cleared by the noticee no. 1 during the period 1-11-2004 to 31-3-2007. From the record, it also appears that the statements of the assessee-appellants were recorded by the Officers in the month of December, 2005 and the notice was issued on 30-4-2008. The Apex Court in the case of Commissioner of Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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