2010 (1) TMI 1034

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Vishwnathan with Ms. Purnima L., for the Respondent. ORDER The respondents M/s. Finolex Industries Ltd. are engaged in the manufacturing of different types of PVC resins. After investigation by the officers, it was found that the assessee was filling excess quantity in the bags and the quantity varied from 0.06% to 0.39%. On the basis of internal records maintained by the company, a show-cau....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... learned SDR submits that the Commissioner has wrongly relied upon the decision in the case of Reckitt & Coleman India Ltd. (supra). It is his submission that in the case of Carborundum Universal Ltd. v. Union of India reported in 1992 (58) E.L.T. 403 (Mad.), Hon'ble High Court of Madras had held that when the demand is raised as a result of stock taking under Rule 223A, the limitation under Secti....