1998 (7) TMI 352

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....JDR, for the Respondent. [Order per : K.S. Venkataramani, Vice President]. - In this case the appellants availed of Modvat credit. The Jurisdictional Assistant Commissioner of Central Excise after initiating proceedings against the appellants for recovery of wrongly availed Modvat credit passed in order ultimately dropping the demand. Against this order of the Assistant Commissioner review appl....

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....his case were time barred. The Commissioner (Appeals) however, has observed that the time bar issue was not raised by the appellant and before the Assistant Commissioner and hence it cannot be considered by Commissioner (Appeals) at that stage. The appellants have again reiterated in the appeal before the Tribunal that the demand is time barred and that they had rightly raised point of limitation ....