TMI Blog2008 (2) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... which were not disputed - demand was calculated on basis of consumption figure supplied by appellant - since SCN issued is based on the data supplied by assessee, allegation of suppression is not sustainable - demand is barred by limitation - E/1006/2006-SM(BR) - 633/2008-SM(BR)(PB), - Dated:- 18-2-2008 - Shri P.K. Das, Member (J) Shri Bipin Garg, Advocate, for the Appellant. Shri S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how cause notice is barred by limitation as it is revealed that the demand was raised on the basis of scrutiny of record which is available to them and there is no suppression of facts. He further submits that the data was supplied for the period April, 1994 to June, 1994 and demand was raised for the period 1993-94 when there was excess evaporation of RPC. He further submits that the appellant ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he sides and on perusal of the records, it is seen that the entire demand of duty for 1993-94 was calculated on the basis of consumption figure of April, 1994 to June, 1994 supplied by the appellant. Learned Advocate submits that the data is related to summer season and the said data is not applicable for earlier period. I find that the Larger Bench of the Tribunal in the case of Associated Ceme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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