2007 (9) TMI 65

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....,792/- confirmed against them (holders of advance licences) under the provisions of Section 28 of the Customs Act, 1962, on the ground that they had availed Modvat credit of duty paid on imported inputs used in the manufacture of export products against which value based advance licences, resulting in contravention of Notification 203/92-Cus. dated 19-5-1992, was barred by limitation and, therefor....

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.... decision in CC(I), Mumbai v. Jagdish Cancer & Research Centre - 2001 (132) E.L.T. 257 (S.C.), to hold that the source for recovery of differential duty is referable to Section 125 of the Customs Act, which does not prescribe any period of limitation, is misplaced as in that case there was a proposal for confiscation which was upheld by the customs authorities. We are, therefore, to only consider ....