2014 (4) TMI 458

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....r Archana Wadhwa : The ld. Advocate appearing for the appellant submits that duty of around Rs.50 lakhs stands confirmed along with imposition of identical amount of penalty on the findings that by receiving the hydrogen gas from M/s Punjab Alkalies & Chemicals Ltd. directly into the cylinders, which are sold by them, they have undertaken the activity of manufacture. Ld. Advocate clarifies that....

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....el.) (6) Hari & Mahesh (P) Ltd. Vs. CCE 2009 (234) ELT 460 (Tri.-Kol.) (7) CCE Vs. Sicgil India Ltd. 2004 (168) ELT 470 (Tri.-Chennai) 2. Ld. Advocate also assails the impugned order on the point of limitation and draws attention to the correspondence exchanged between the appellant and their jurisdictional Central Excise authorities in the year 2007. However, he fairly agrees that an amo....