TaxTMI 
TaxTMI 
1999 (1) TMI 163
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.... Respondents. [Order per : Gowri Shankar, Member (T)]. - M/s. Tata Chemicals Limited, Mithapur, is the appellant in both these appeals. The issue involved is also common, i.e., whether the appellant had correctly declared and paid the appropriate duty on the value of machinery components captively used in its factory. The machinery parts were manufactured using scrap obtained by the appell....
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....hich had been adjudicated by Order-in-Original No. 19/94 in Appeal No. E/4593/94-Bom. demands duty on the parts manufactured between 1988-89 and 1991-92. The other Notice No. V-84/15-51/Adj/92 demands duty on such goods for the period from 1987-88 and 1991-92. We are unable to find any distinguishing features in any of these notices to show that each of them dealt with a separate set of goods. Nei....
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.... of limitation would arise. The sole basis for the demand is the difference in the value of the scrap cleared on payment of duty and of the scrap used for manufacture. The Department would have been aware of the value at which the scrap was cleared on payment of duty; the price-lists would have been filed and gate passes submitted. The same set of officers would have dealt with both the transactio....