2004 (5) TMI 429

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Appellant. Smt. R. Bhagya Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. - Examined the records and heard both sides. 2. The adjudicating authority has confirmed a demand of duty of Rs. 133.89 lakhs against M/s. Thejo Engineering Services Pvt. Ltd., (M/s. TES, for short). It has also imposed on them a penalty of equal amount under Section 11AC re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d on Repacking of Solution and Hardener for the period 1-3-1997 to 30-9-1997. (iii)   Rs. 53.92 lakhs on Repacked Solution and Hardener cleared by M/s. Saroth Bonds to M/s. TES and subsequently cleared by the latter to third parties for the period 1-10-1997 to 30-3-2000. (iv)   Rs. 43.90 lakhs demanded from M/s. TES on the basis of clubbing of their clearances with those ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Solution and Hardener is erroneous. The argument is that the said Chapter Note was not applicable to the said goods on account of the fact that the repacking undertaken by M/s. TES was manual and there was no pilfer-proof sealing of the repacked goods. Ld. Counsel, in this context, has relied on the instructions dated 20-5-1997 issued by the Commissioner of Central Excise, Chennai (copy available....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to 30-9-1997. The entire demand is beyond the normal period. We have not been able to locate any definite finding in the impugned order, which could justify the invocation of extended period of limitation for demanding this amount. 3. Regarding the demands of duty of Rs. 53.92 lakhs and Rs. 43.90 lakhs, it has been submitted by the Counsel that these demands are based on a wrong finding, w....