2003 (1) TMI 627

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....i L.P. Asthana, Advocate, for the Respondent. [Order]. - The above captioned appeals have been directed by the Revenue against the common order-in-appeal dated 28-6-2002 vide which the Commissioner (Appeals) has reversed the order-in-original of the Joint Commissioner dated 29-12-99. 2. The respondents were served with the show cause notice for disallowing SSI exemption under Notific....

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....d as there was no suppression of facts from the Department by the respondents. 5. I have heard and gone through the record. The bare perusal of the impugned order shows that the learned Commissioner (Appeals) has held the demand to be time-barred. For so holding, he has relied upon the observations of the Apex Court in CCE v. Champhar Drugs and Liniments - 1989 (40) E.L.T. 276, that suppre....