2012 (8) TMI 508

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....p; For Respondent: Mr. Navneet, Additional Commissioner (A.R)   Per: Ashok Jindal   1. The appellant M/s Phil Marketing Services Ltd imported film rolls in bulk and filed Bills of Entry. All the assessments were made finally and the goods were cleared on payment of CVD as per Section 4 of the Central Excise Act, 1944. Later on, it came to the notice of the Revenue that as these films ....

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.... six months of the assessments and clearance of the goods, therefore, demands are not sustainable on limitation. 3. On merits also, he has submitted that after clearing the goods by the appellant from the Customs the goods were cleared to M/s Phil Corporation Ltd, who undertook the process of repacking and labeling and after the said process the goods were cleared on payment of Central Excise dut....