2009 (5) TMI 670

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....i, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - Heard both sides on the stay petition. 2. There is a duty demand of Rs. 6,39,799/- along with interest and an equal amount of penalty of Rs. 6,39,799/-, and another penalty of Rs. 50,000/- under Rule 25. The applicant is a job worker and receiving HDPE Granules for manufacture of HDPE bags for M/s. Vikram Cement. They re....

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....included in the value of HDPE bags, the recipient, namely, M/s. Vikram Cement, is eligible to take the entire duty paid as credit and, therefore, it is a revenue neutral exercise. He also submits that, having commenced the investigation in December, 2004 and having obtained the particulars in March, 2005, issue of show cause notice in March, 2007 makes the demand time-barred. 4. Learned DR s....