2016 (7) TMI 1136

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....Advocate For the Revenue : Shri N Satwani, Authorised Representative ORDER Per Dr D. M. Misra This is an appeal filed by the Revenue against OIA No AS/335-337/Daman/2005 dt 6.10.2005 passed by the Commissioner of Central Excise (Appeals) Daman. 2. Heard both sides and perused the records. 3. The brief facts of the case are that the appellant s are engaged in the manufacture of Rigid/Flexible....

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....on 12.10.2010, within six months from the seizure of the goods, the subsequent show cause notice issued on 25.3.2004, demanding duty for the clearances from 24.6.1999 to 29.3.2000 i.e., after more than three years, barred by limitation. It is his contention that the said finding is an erroneous interpretation of Section 11A of CEA 1944 being contrary to the judgment of Hon'ble Gujarat High Court i....