2014 (1) TMI 679

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....ommissioner (AR) ORDER Per: P. G. Chacko : This application filed by the appellant seeks waiver of pre-deposit and stay of recovery. We have perused the records and heard both sides. The impugned demand works out to over Rs. 6.8 crores and the same is for the period from 1.6.2006 to 06.12.2008. It has been confirmed against the appellant in adjudication of a show-cause notice issued on 28....

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....ned counsel for the appellant has referred to another similar Notification No. 49/2008-C.E. (N.T.) dated 24.12.2008 and also to an amending Notification No. 9/2010-C.E. (N.T) dated 27.7.2010 besides Boards Circular F. No. 167/38/2008-CX 4 dated 16.12.2008. He has referred to the Boards Circular in the context of pleading time-bar. It is submitted that, till the Board clarified the scope of Entry....

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.... is beyond the normal period of limitation, should be considered as entirely time-barred. On this issue, we have also heard the learned Commissioner (AR) who has argued that Notification No. 2/2006 (Entry No. 97) was clear enough and hence it cannot be argued that the appellant had reason to misunderstand the said entry. The learned Commissioner (AR) means to say that the Circular was only stating....