2004 (3) TMI 615

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....Shah, Advocate, for the Appellant. Shri A. Shukla, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The appellants herein are manufacturers of excisable goods falling under Central Excise Tariff sub-heading Nos. 3921.91, 5603.00 and 5903.10. In terms of the first proviso to Paragraph 2 of Notification No. 5/94-C.E., dated 1-3-94 they were entitled to avail Mo....

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....y, 1995 to March, 1997 was issued on 6-7-1998. The notice also proposed levy of interest and imposition of penalty; notice was adjudicated by the Commissioner of Central Excise, Mumbai, who held that the extended period of limitation was available to the department against the appellants on the ground that they suppressed the fact of combination merger of the credit from the department and availed....

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....t of duty of excise on any other final product, whether or not such inputs have actually been used in the manufacture of such other final product, if the said inputs have been received and used in the factory of production on or after the 16th day of March, 1995". and therefore even if the credit of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 was not available for ....