1998 (3) TMI 270

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.... R.S. Sangia, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The above appeal arises out of the order of the Additional Collector of Central Excise, Allahabad, confirming a duty demand of Rs. 14,736/- being additional excise duty and special excise duty short paid during the period from 9-11-[1983] to 30-11-1983 and Rs. 1,974.38 being the duty short paid for t....

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....83 (in respect of free sugar). The learned Counsel, Shri Bipin Garg, submits, at the outset, that the demand is barred by limitation and draws our attention to the show cause notice and stated that the appellants had suppressed the facts of Government of India's Notification No. 269/83-C.E. and 270/83-C.E., both dated 9-11-1983. He also submits that there can be no question of any assessee suppres....

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....o the findings relating to the non-adjustment of duty between the heads of amount of basic and additional excise duty in the eye of law. 2. On a careful consideration of the submissions of both sides, we find strong force in the contention of the learned Counsel that the demand is barred by limitation, as there can be no suppression of a Government notification by any assessee. Since the d....