1999 (2) TMI 235

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....r]. -  M/s. Caprihans India Ltd., Mumbai-400018 (hereinafter referred to as the appellant) have filed this appeal against the Order-in-Original No. 03/97-98/KSR/Th-III, dated 10-10-1997 passed by the Deputy Commissioner of Central Excise, Bombay-III Commissionerate. 2. Shri Vinayak Thakur, Sr. Manager-Excise appeared before me for personal hearing. Representative reiterated what was me....

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....contended that the demand is time-barred and not maintainable and that the penalty imposed is also unwarranted. 4. As regards the merits of the case, the assessee pointed out that the same has been agitated by the department before the Hon'ble CEGAT against the order passed by the Commissioner (Appeals). The Hon'ble CEGAT gave the following findings in their order dated 28-1-1998 : "We have....