1996 (9) TMI 231

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Madan, SDR, for the Respondents. [Order per: Jyoti Balasundaram, Member (J)]. - The above appeal arises out of the order of the Collector of Central Excise, Jaipur by which she has confirmed the duty demand on Nitrogen gas produced by M/s. J.K. Staple & Tows and supplied to M/s. J.K. Synthetics during the period from 1-3-1986 to 8-5-1988, on the ground that the benefit of Notification No. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....filament yarn in terms of relevant exemption notifications which were in force during the period for which the notice pertains? (b)  Whether on the facts of the case, the department was justified in invoking extended period of 5 years under Section 11A(1) of the Central Excises & Salt Act, 1944 or whether it has to be held that the assessee have disclosed the fact of removal of nitrogen ga....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....licence for the manufacture of its goods within the same factory or complex - as seen from the order reported in 1991 (52) E.L.T. 116. Although, the ld. SDR is correct in pointing out that the case related to the claim for grant of consolidated licence for manufacturing different excisable goods and not to the claim for benefit of Notification No. 40/85 which is in dispute in the present appeal, s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ding the case on its merits the demand no longer survives and, we are, therefore, not required to record our findings in respect of the second issue i.e. applicability of the extended period of limitation. (c) Penalty has been imposed under Rule 173Q and Rule 226 for non-filing of classification list and price list and for failure to maintain statutory records and 5 statutory returns. Our ....