2010 (7) TMI 360

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....e impugned order, the Commissioner (Appeals) has set aside the order of the adjudicating authority on the sole ground that the demand was barred by law of limitation. While setting aside the order of the Adjudicating Authority on the said ground, the Commissioner (Appeals) has confirmed the finding of the Adjudicating Authority about non-entitlement of exemption on waste and scrap generated in the course of manufacture of the goods in terms of Notification No. 89/95-C.E., dated 18-5-95. 3. The Adjudicating Authority by its order dated 31-3-2005 while denying the benefit of the said exemption notification to the respondents in relation to the waste and scrap generated in the course of manufacture of the goods classifiable under sub-h....

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....4 rather the cross objections themselves refer to a show cause notice dated 20-6-2003. Obviously, therefore, the findings of the Commissioner (Appeals) about bar of limitation is clearly un-sustainable. 6. The perusal of the cross objection discloses that the same is on the ground about suppression of certain facts by the appellants in form EA-3. The said form relates to the information which every appellant has to furnish in respect of the appeal while filing the appeal. Though there is an allegation about suppression of facts as well as an attempt to mis-lead by the appellants, no details of suppression of facts or any act amounting to mis-lead to the Tribunal has been disclosed in the cross objection. 7. Second ground in ....