2009 (2) TMI 634

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....r the Appellant. Shri C.S. Rajput, DR, for the Respondent. [Order per : P.K. Das, Member (J)]. - Common issue involved in these appeals and, therefore, both are being taken together for disposal. 2. Relevant facts of the case, in brief, are that the appellants are engaged in the manufacture of Non-alloy Steel Ingots falling under Chapter 72 of the Central Excise Tariff Act, 1985. ....

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....d by notification No. 67/95-C.E., dated 16-3-95. He also submits that without prejudice the appellants were under the bona fide belief that Steel Formers are capital goods and covered under notification No. 67/95-C.E. dated 16-3-95 as amended by notification No. 59/97-C.E. dated 30-8-97. He also submits that vide Board's circular No. 690/6/2003-CX (F. No. 139/8/2003-CX.4) dated 20-1-2003 it has be....

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....i)    CCE, Pune v. Vora Products - 2008 (221) E.L.T. 321 (S.C.); (iii)   CCE, Chandigarh v. Pepsi Foods Ltd. - 2007 (213) E.L.T. 321 (S.C.). 5. After hearing both the sides and on perusal of the records, we find force in the submission of the learned Advocate as the demand is barred by limitation. It is seen in the Board's Circular dated 20-1-2003 that doubts ha....