2008 (5) TMI 480

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....llant. Shri M.M. Mathkar, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The appellants are engaged in the manufacture of surface active agents falling under Chapter 34 and during the relevant period i.e. 1-4-1991 to 31-8-1991, they were availing the benefit of Notification No. 175/86. Inasmuch as the appellants were availing the said benefit partly at 'nil' rate of ....

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....d Shri M.M. Mathkar, JDR appearing for the Revenue, we find that the appeal can be disposed of on the ground of limitation itself, without expressing any view on the merits of the case. Admittedly, the notice issued on 14-5-1996 for the period 1991 is beyond the normal period of limitation as prescribed under law. Admittedly, the appellant had filed classification lists claiming the benefit of not....

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....eference in this regard is made to Tribunal's decision in the case of CCE v. M/s. JCL International [2002 (150) E.L.T.  261 (Tri. Del.)] as also in the case of CCE v. M/s. Tan India  Ltd. [2006 (206) E.L.T. 863 (Tri. Chennai)]. Inasmuch as admittedly no orders for provisional assessments were passed in terms of Rule 9B and no procedure, as detailed in the said rule, was being followed by....