2014 (8) TMI 327

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....l Revenue is in appeal against the impugned order. 2. This is a 2 nd round of litigation. In the earlier round this Tribunal has remanded the matter back to the adjudicating authority with a direction to re-quantify the duty for a period of six months after allowing the benefit of modvat credit, for which purpose the appellants would produce the relevant documentary evidence. It was also hel....

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.... 19.06.1998. Therefore, the period for the demand should be from 19.12.1997. If that is to be taken as the date for considering the limitation, then there will be a difference in the duty demand. He further submits that the learned Commissioner, in the remand proceedings has not considered the issue as per the Annexure B to the show-cause notice. The respondent has not produced the proof of export....