2006 (12) TMI 313

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.... JDR, for the Respondent. [Order]. -  Both these appeals raise a common question of law and facts and hence they are taken up together for disposal as per law. The appeal of M/s. SMM Steel Re-rolling Mills (P) Ltd. arises from the OIA No. 107/2005 dated 12-9-2005 by which the demand of duty of Rs. 29,972/- and like sum of penalty has been confirmed while the appeal of M/s. Paragon Steel....

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....nd the department had full knowledge of the appellants utilizing such Steel Formers captively in the manufacture of the final products. They had also filed relevant declarations. Therefore, it was pleaded that the larger period was not invokable. The Counsel also relied on the Apex Court ruling rendered in the case of Tamil Nadu Housing Board v. CCE, Madras - 1994 (74) E.L.T. 9 (S.C.) to seek the ....

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....been clearly noted by the Commissioner (Appeals) also in the impugned order. In view of the facts having been known to the Department, the demands for larger period is clearly time barred. The authorities have taken a plea in their findings that the appellants have suppressed the facts and hence larger period is invokable. However, the fact of the appellant having utilized the input HR Sheets for ....