2015 (8) TMI 1120

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....aran, Adv., Mr. M. P. Devanath,Adv., 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 Sh....

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....details on both these aspects, namely, on 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 y....

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....f import under Open General Licence. The machines 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 rega....

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....evara Vs. Collection of Customs & Central Excise [(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 Commiss....