2008 (8) TMI 668

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Appellant. Shri V.K. Agarwal, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. -  This is an appeal against the order of the Commissioner No. 607/CE/Alld/2004 dated 13-8-2004. 2. Heard both sides. 3. The appellant is a manufacturer of ingots and billets of non-alloy steel which came under compounded levy scheme w.e.f. 1-9-1997. The inputs, if any, us....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d 21-2-2003. As the show cause notice has been issued on 17-3-2004 proposing demand relating to the period up to March, 2000, the demand is time barred. 5. We have carefully considered the submissions and perused the records. We dot find any mis-declartion, or suppression of relevant facts by the appellant. We find the show cause notice has been issued on 17-3-1994 on the basis of circular....