2012 (2) TMI 422

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....deration of the various pleas being raised by the appellant. 2. It is seen that the demand of Rs. 1,71,40,806/- stands confirmed against the appellant for the period 2003-2004 to 2007-2008, by way of raising a Show Cause Notice on 3-6-2008 that is by invoking the longer period of limitation. 3. As per the facts on record, the appellants are manufacturing some of the parts of the weigh bridge, which are being cleared by them on payment of duty. The other parts of the weigh bridge are either being procured by them from the other manufacturer or are being imported. All the parts of the weigh bridge are being cleared by them under one invoice and/or otherwise and taken to site for assembling, erection of the same and commissioni....

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....nditional stay. The demand is also assailed on the point of limitation, by submitting that various proceedings at various Commissionerates were going on against them and as such the entire facts were in the knowledge of the Revenue. 7. Countering the above arguments, ld. DR for the Revenue draws our attention to the findings of the original adjudicating authority and submits that inasmuch as the bought out and imported parts of the weigh bridge were brought to the appellant's factory and all the requisite parts and components were cleared under the cover of one invoice, the department has rightly considered the same as clearance of one complete weigh bridge. He submits that the facts in the earlier cases were different inasmuch as t....