2007 (2) TMI 481

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lant. Shri K. Sambi Reddy, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. -  The appellant is challenging the confirmation of demands of Rs. 18,158/- and like sum as penalty in Appeal No. 1012/2005 and the same amount in Appeal No. 1013/2005 along with penalty. Appellants were clearing steel formers for captive consumption in their induction furnace during the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iling declaration regularly and therefore, the demands are also hit by time-bar. 2. The learned JDR reiterates the Departmental view. 3. On a careful consideration, we notice from the records that the appellants had been filing regular declarations. The department was aware of the fact of captive consumption of steel formers. Revenue has taken 3½ years to issue show cause no....