2012 (5) TMI 624

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....e appellant is questioning the legality and correctness of the order of Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai, dated 18-7-2008 in Appeal No. E/533/2005. 2. The facts leading to this appeal are as hereunder. On 10-11-1995 the officials of Central Excise visited the premises of respondent-assessee and noticed that there was shortage of 2247.78 kgs. of ....

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.... law : (a) Whether the Hon'ble Tribunal is correct in reinterpreting the provisions of Section 11A of Central Excise Act, 1944. Thereby defeating the very intent and purpose of the said provision? (b) Whether the Hon'ble Tribunal is correct in relying on the judgment of Apex Court in the case of M/s. Nizam Sugar Factory v. CCE, A.P. reported in 2006 (197) E.L.T. 465 (S.C.). In the instant case....

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....l of the order of the Tribunal, it is clear to us that in paragraph 5 of the order the CESTAT has dealt with the question of limitation. According to him relying on the judgment in Nizam Sugar Factory, the notice issued in 1998 was barred by limitation. But unfortunately the facts of this case are not discussed in paragraph 5 of the order in order to appreciate whether the judgment in Nizam Sugar ....