2012 (4) TMI 536

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....ant. Shri V.K. Agrawal, Addl. Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of duty of Rs. 82,47,100/-, interest and penalty. 3. The demand is for the period January, 2005 to September, 2009 in respect of intermediate products i.e. emulsion and top coat which are used in the manufacture of X-ray intensify....

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....e of being bought and sold. 4. It is also submitted that the demand is time-barred as the Show Cause Notice was issued on 8-2-2010 for the period January, 2005 to September, 2009 by invoking the extended period of limitation on the ground of suppression. The applicants in a query raised by the Revenue in the year 2005 gave details of processes undertaken by the applicants by way of flowchart of....