2014 (8) TMI 550

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....the Appellant. Shri I. Beg, DR, for the Respondent. ORDER The prayer in the application is to dispense with the condition of pre-deposit of duty of Rs. 1,22,27,236/- confirmed against the appellant by denying them the benefit of Modvat credit of duty availed during the period Feb. 2005 to Feb., 2008. In addition, penalty of identical amount stands imposed upon them. 2. After heari....

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....submits that the demand having been raised on 8-1-2010 is barred by limitation. He also relies upon the earlier orders of the Tribunal in the case of Commissioner of Customs & Central Excise, Vapi v. DNH Spinners reported in 2009 (16) S.T.R. 418 (Tribunal-Ahmd.) = 2009 (244) E.L.T. 65 (Tribunal) and Durferrit Asea Pvt. Ltd. v. CCE, Guntur reported in 2010 (258) E.L.T. 414 (Tribunal-Bang.) = 2011 (....