2006 (12) TMI 358

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....dvocate, for the Appellant. Shri Samir Chitkara, SDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. -  These appeals are filed against the Orders-in-Appeal Nos. 417 to 418/2002/Commr(A)/Raj, dated 25-10-2002 passed by the Commissioner (Appeals). The issues involved in both the cases are identical and the same are dealt with by a common order. 2. Heard both sid....

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.... that there has been no suppression of any relevant facts to the excise authorities and therefore, the demand raised by the department, beyond the normal period of limitation is hit by time bar. He also contests that the valuation adopted for scrap cannot be at par with the prime quality motor vehicle parts. He also relies on the order of the Commissioner (Appeals) in an identical case vide Order ....