2008 (10) TMI 471

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....ellant. Shri C.S. Rajput, DR, for the Respondent. [Order per : P.K. Das, Member (J)]. - As the issue involved in this case is a narrow compass, the appeal is taken up for hearing with stay application. 2. The relevant facts of the case in brief are that the appellant are engaged in the manufacture of cotton yarn classifiable under chapter sub-heading No. 2205 1210, 5205 1310 & 520....

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....he notification as the goods are wholly exempted from duties of Excise under Notification No. 30/04-CE dated 9-7-04. The Adjudicating Authority confirmed the  demand of duty  and imposed penalties. Commissioner (Appeals) while deciding the stay application directed the applicant to deposit a sum of Rupees twelve lakhs towards duty and Rupees nine lakhs towards penalty. The appeal was dis....

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....efore the goods are not wholly exempted from duty. On perusal of the records and the submissions of the parties, we find that prima facie, the goods in question are not wholly exempted from duty and it is covered under serial No. 3 of the said notification. We have also noted that prima facie part of the demand of duty about Rupees Twenty two lakhs is barred by limitation. In view of that, we hold....