TaxTMI 
TaxTMI 
2015 (8) TMI 1120
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....Mr. Vivek Sharma, Adv., Mr. R. Ramchandran, Adv., Mr. Aditya Bhattacharya, Adv., Mr. Hemant Bajaj, Adv., Mr. Anandh K., Adv., Ms. Charanaya L., Adv., Mr. Rajat Doshi, Adv. For the Respondent : Ms. Pinky Anand, ASG, Mr. Yashank Adhyaru, Sr. Adv., Mr. Arijit Prasad, Adv., Ms. Nisha Bagchi, Adv., Mr. V. Balaji, Adv., Mr. Swarupama Chaturvedi, Adv., Ms. Pooja Sharma, Adv. ORDER The present appea....
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....merits as well as on limitation. After hearing the argument, we are convinced that insofar as show cause notice is concerned it was clearly time-barred and, therefore, it is not necessary to go into the merits of the dispute. As far as issue of limitation is concerned, it may be pointed out that the import of the machines was effected some time in the year 1993. Finalisation of proceedings, furth....
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....s have been imported for the substantial expansion of the capacity to manufacture Needle Cages and Needle Bushes of NRB Bearings Ltd. The machines have been recommended by DGTD for concessional duty under project imports and rightly so. The import contracts for these machines have been duly registered with the customs and all formalities in this regard have been complied with. The movements of the....
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....[(1992) 61 ELT 343 (SC)]. The Tribunal simply stated that since in the said judgment (supra) this Court had held that extended period of limitation was applicable, only on that basis the contention of the assessee herein is repelled and the order of the Commissioner reversed. The Tribunal has not at all discussed as to how the finding of the Commissioner is erroneous on facts. It cannot be denied....