2004 (2) TMI 611

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....for the Appellant. Shri A.K. Mondal, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The demand of duty has been confirmed against the appellant on the ground that during the period 1st March, 94 to 15th March, 95, the Captive Consumption Exemption notification was not available and inasmuch as the appellant had manufactured certain parts of their machine shop for cap....

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....kata) wherein Larger Bench decision in the case of Jay Yuhshin Ltd. - 2000 (119) E.L.T. 718 (Tribunal - LB) was followed. Secondly it has been argued that the demand was hit by limitation having been raised after the normal period of six months. It is submitted that it cannot be said that the appellant's jurisdictional Central Excise Authorities were not aware of manufacture of said parts for Capt....