2015 (10) TMI 1347

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.... The Respondent: Shri L. Tendupatra, Authorised Representative Per: P.K. Das 1. Shri Nitin Chauhan, Purchase Executive of the Appellant Company requested for adjournment. 2. After hearing the learned Authorised Representative, I find that the appeal may be decided at this stage. 3. After hearing the learned Authorised Representative appearing for the Revenue and on perusal of the recor....

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....ed in the appellant's premises during the said period. The only issue is that destruction of these documents was not recorded in the Panchnama. I find that the demand is barred by limitation. Both the authorities below have not given any specific finding that the Appellant had suppressed the fact with intent to evade payment of duty. On the contrary, it is evident that the appellant has availed th....