2005 (2) TMI 716

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....e Appellant. Shri N.K. Mishra, JDR, for the Respondent. [Order per : V.K. Jain, Member (T)]. -  Heard Shri B.J. Mukherjee, Advocate on the Stay Application filed by the Appellant. In this case the duty demand is for the period from 4/95 and 1995/1996 whereas the show cause notice has been issued on 7-4-1999. He draws our attention to findings of the lower authority where he has clear....

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....bunal decision in the case of Pranav Vikas (India) Limited reported in 2002 (148) E.L.T. 963 (Tribunal) = 2002 (53) RLT 59 wherein the Tribunal has held that extended period is not invocable when demand is based on RT-12 returns. In view of above he submits the appellant may be given total dispensation of duty and penalty.  2.Heard Shri N.K. Mishra, ld. JDR for the Revenue. He relies upon ....