1991 (12) TMI 162

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....[Order per: K.S. Venkataramani, Member (T)]. - Making submissions on the ROM application, Shri L.N. Murthy, learned DR submitted that the observation of the Tribunal in its order that there is no charge made out about M.M. Monomer being removed from the factory without payment of duty mentioned at para 7 of page 13 of the order, is factually incorrect since the charge is made in the show cause n....

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....place and after analysing the evidence on record, had found that the department cannot be said to be unaware of the activities of the appellants of manufacture of M.M. monomers as an intermediate product and on this ground, the demand was hit by limitation. In the face of such a finding, which goes to the very root of the sustainability of the demand, the rest of the issues now sought to be raised....