TMI Blog2008 (6) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. - This Revision Application has been filed by the M/s. Accra Pac (India) Pvt. Ltd., Vapi (hereinafter referred to as the Petitioner) against the order-in-appeal dated 15-3-2004 passed by the Government of Gujarat. The facts leading to the present Revision Application may be briefly stated. The Petitioner manufactures goods liable to excise duty under the Schedule to the Medicinal and Toilet Preparations Act, 1955. They were issued a show cause notice dated 16-10-1998 by the Superintendent Prohibition and Excise, Valsad. The notice referred to the audit report of the Accountant General for the years 1995-96 and 1996-97 pointing out that there was under valuation in respect of some of the goods manufactured and cleared by the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordingly granted permission to the petitioner to with-draw their application which was accordingly dismissed as withdrawn. The court further held that if a Revision Application is filed before the Revision Authority within one month from the date of the judgment along with an application for condonation of delay then "…..we are sure that the revisional authority after condonation of delay in filing the revision application late will decide the revision application on merits in accordance with law as early as possible". The present RA has been filed in terms of the said order of the Hon'ble High Court of Gujarat along with an application for condonation of delay and a stay application restraining the State Excise Authority from recovering th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her words, he contended that there were valid reasons why a 100 gm pack was not priced exactly double of 50 gm pack. The last contention raised by the learned advocate was that in any case the demand of duty was made after the normal period of limitation of six months and in the facts and circumstances of the case when there was no allegation of fraud, suppression etc., there was no ground for invoking the longer period of limitation. 3. I have carefully considered the written and overall submission and gone through the case records. I find considerable force in the plea that no demand can be made merely on the basis of an audit objection raised by the Accountant General. The audit objection can only be a starting point for enquiry and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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