2003 (7) TMI 615

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....ng under Heading 68.07 of the Schedule to the Central Excise Tariff Act, 1985. They have entered into an agreement with Tamil Nadu Water Supply and Drainage Board (for short, TWAD) for execution of full project including manufacture, supply and laying of concrete pipes, M.S. Pipes and fittings, walls and earth work of excavation and refilling etc. It is alleged by the Department that the appellant had not declared the actual place of removal in their declaration filed under sub-rule 3A of Rule 173C of the Central Excise Rules, 1944 with an intention to evade payment of excise duty. It was the case of the appellant that the contracts were for supply of pipes, laying and testing at site on turnkey basis and that the contract contained the cos....

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....Before us the learned Counsel for the appellant made detailed submissions on merits relying on the decisions of this Tribunal as well as Supreme Court. He also submitted that the Commissioner has committed an error in rejecting the contention on the question of limitation. 4. After hearing both sides we find that since the appellant has got a good case on the ground of limitation. We therefore proceed to dispose of this appeal without going into the contentions on merit. 5. It is to be noted that before the issue of show cause notice dated 30-10-2001 relevant for the present proceedings for the period 1-10-96 to 9-9-2001, the Department had issued another show cause notice on 2-1-2001 for the period 1-10-2000 to 30-9-2001 on....