2016 (7) TMI 1117

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2011 and wrongful/ availment of exemption under Notification No.64/95 CE, dated 16-03-1995. The said show cause notice was adjudicated vide Order-in-Original dated 15-04-2013 confirming the demand. On appeal, this Tribunal remanded the case to the adjudicating authority, by a Final Order dated 30-06-2014. However, even as this sequence of events was being played out, the respondent was issued two more show cause notices, dated 02-06-2014 and 06-08-2014, for periods subsequent to that covered by the earlier show cause notice dated 23-07-2014. 2. All these show cause notices, including the one remanded back by this Tribunal were adjudicated and a common order in original dated 27-02-2015 was issued by the adjudicating authority, holding /ord....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) was actually served on 13-06-2014 beyond the period of 1 year. To survive limitation, it should have been issued  before 06-06-2014. Hence the demand in question is clearly time barred. With regard to grounds of appeal of department related to alleged erroneous dropping of demand in respect of MRLS, SMT,  STE&ECN, the learned consultant submitted that these are not parts of either missiles or Ground Support Equipment manufactured by the respondent. All these items are bought out items and supplied to the Army for agreed prices. Since these are not parts of either missiles or Ground Support Equipment manufactured by respondent, and since these are bought out items sold to the Army as per agreement, the learned commissioner took c....