2002 (1) TMI 832

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....ri B.B. Sarkar, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - At the outset, the learned DR raises a preliminary objection on the ground that the appeal before the Tribunal is barred by limitation since the impugned order is dated 7-1-1999 while the appeal has been filed on 29-3-2001. 2. We find that this objection had been raised earlier i.e. on 9th Octobe....

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....against the applicant who had imported various consignment of goods availing the benefit of Notification 203/92-Cus., dated 19-5-1992. The department sought to deny the benefit on the ground that Modvat credit availed on the inputs which was contrary to condition No. V(a) of the notification. The demand was confirmed on an application of the extended period of limitation and penalty amount equal t....