2007 (8) TMI 527

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....ngh, Advocate, for the Respondent. [Order]. -  Revenue filed this appeal against the impugned order wherein the Commissioner (Appeals) set aside the demand of duty and penalty. 2. For the proper appreciation, the findings of the Commissioner (Appeals) are reproduced below:- "I have carefully examined the case records including the Appellants submissions made in writing and at....

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....y of duty can be made from them. The Show Cause Notice is also issued beyond a period of 6 months and as such the demand is time barred, because the Punjab & Haryana High Court in the case of CCE v. Dhiman Steels has overruled the decision of the Larger Bench of CESTAT in the case of Mohindra Steel v. CCE and held that Show Cause Notice under Section 11A is mandatory even under the compounded levy....

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....Court of Punjab & Haryana. 4. The learned Advocate on behalf of the respondent reiterates the findings of the Commissioner (Appeals). He submits that the Hon'ble High Court of Punjab & Haryana decided the issue in favour of the respondent and therefore, the Commissioner (Appeals) rightly passed the order in favour of the assessee on the basis of the said decision. 5. After hearing ....

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.... 172 of 2002 - Commissioner of Central Excise Commissionerate-I, Chandigarh v. M/s. Bhagwati Steel Industries, Mandi  Gobindgarh  and  another decided on 11-2-2003, this Court did not grant reference in respect of a similar question. Further, the Apex Court in Metal Forgings v. Union of India - 2002 (146) E.L.T. 241 (S.C.) has also held that the compliance of the provisions of Se....