TaxTMI 
TaxTMI 
2008 (1) TMI 783
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....he Respondent. [Order]. - None appeared on behalf of the appellants. By letter dated 16-11-2007, the appellants requested to decide the appeal on merit in their absence. 2. The relevant facts of the case, in brief, are that the appellants cleared two machines under Invoices dated 13-6-2000 and 4-2-2002 without paying duty. It was detected by the Central Excise Audit Party and t....
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....hey also relied upon the various case laws on this issue. It is further contended that the goods were cleared under Invoice dated 13-6-2000 and 4-2-2002 and, therefore, demand of duty is barred by limitation. 4. Ld. D.R. on behalf of the Revenue reiterates the findings of the Commissioner (Appeals). He submits that the appellants had not disputed the payment of duty on merits. He further s....
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....llant strongly relied upon the provisions of Rule 57S of the erstwhile Central Excise Rules, 1944. In this context, the ld. DR submits that the goods were cleared on 3-1-2002 and 4-2-2002 when Rule 57S was not in force. The relevant portion of the adjudication order is reproduced below :- "17. It is noticed that the relevant provisions which covered the aspect of chargeability of duty on c....