2012 (10) TMI 547

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....agdav, SDR, for the Respondent. [Order]. -  Ld. Counsel explains that there was mere delay of 22 days in seeking appeal remedy for the health reasons of the authorised officer. No objection was from Revenue. Therefore, MA (COD) is allowed and appeal is admitted. 2. Ld. Counsel says that this case has history of multiple litigation running to different Forums. This is third round....

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....on'ble High Court of Punjab and Haryana in the case of Commissioner of Central Excise, Ludhiana v. Ralson India Ltd. reported in 2006 (202) E.L.T. 759 (P & H) = 2008 (10) S.T.R. 505 (P & H). He earnestly presses that the matter may be settled finally since 17 years have elapsed from the relevant period from the date of initiation of proceeding. 3. Ld. DR on the other hand says the claimant....

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....as required by both Notification & Circular dated 18-8-1994. Unfortunately, there was not much lapses in between the claim which related to August, 1994 to December, 1994 while Show Cause Notice was issued on 1-2-1995. The authorities could not find non-receipt of the goods in the premises of the appellant. When they took only two months for issuance of Show Cause Notice they did not make any enqu....