2004 (12) TMI 536

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.... for the Appellant. Shri O.P. Arora, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  The issue involved in these two appeals filed by M/s. Laxmi Iron & Steel Rerolling Mills Ltd. and Shri D.N. Jain, Partner, is whether the demand of Central Excise duty is time barred under the provisions of Section 11A(1) of Central Excise Act. 2. Shri K.K. Anand, learned ....

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....entire demand of duty is beyond normal period of six months specified in Section 11A(1) of the Central Excise Act. 3. Countering the arguments Shri O.P. Arora, learned Senior Departmental Representative submitted that the demand is sustainable in view of the judgment of the Supreme Court in the case of Easeland Combines v. CCE, Coimbatore [2003 (152) E.L.T. 39 (S.C.) = 2003 (54) RLT 373 (S....

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....be issued within the normal period of limitation specified in the Central Excise Act which was at the relevant time was only six months. The show causes notice for the extended period of limitation can be issued in those cases where the duty has not been paid or short paid on account of fraud, collusion, mis-declaration or suppression of facts, etc. In a case where classification list has been fil....