2012 (12) TMI 389

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....with interest by denying the benefit of concessional rate of duty claimed under Notification No. 25/97-C.E., dated 7-5-1997 as superseded by Notification No. 5/98-C.., dated 2-6-1998 on the ground that the demand raised by show cause notice was time barred by limitation. 2. At the outset, we may note that Commissioner (Appeals) has set aside the order-in-original on technical ground of limitation without adverting to the merits of the case. 3. Sh. S.R. Meena, AR of the appellant has submitted that the impugned order passed by Commissioner (Appeals) is not sustainable in law for the reason that Commissioner (Appeals) has proceeded on the premise that show cause notice raising the demand was served on the appellant on 14-7-200....

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....ion in respect of the date on which the show cause notice was served. To seek clarification on this aspect, the Tribunal vide order dated 27-4-2010 had directed the department to file affidavit regarding the issue of show cause notice by him, non-availability of receipt of delivery and delay in adjudication by seven years. Pursuant to the direction of the Tribunal, the appellant has filed reply under signature of Manjeet Singh Assistant Commissioner, Central Excise Division, Shimla alongwith his affidavit affirming that the contents of the reply are correct and true to his knowledge. The perusal of said reply would show that it is vague. Regarding delivery of show cause notice it states that as per information given by sector officer Sh. R.....