2008 (3) TMI 104

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....al arises from Order-in-Appeal No. 377/2006-C.E. dated 11-12-2006 by which the Commissioner (A) has rejected the assessee's appeal and confirmed Order-in-Original No. 10/2003 dated 12-5-2003 passed by the Joint Commissioner confirming demands. The main ground of attack in this case is with regard to the delayed issue of show cause notice by more than 5 years after the investigation was carried out....

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.... of this Bench rendered in the case of Shree Renuka Sugars Ltd. (SRSL) v. CCE, Bangalore - 2007 (210) E.L.T. 385 (Tri.-Bang.) wherein it was held that delayed issue of show cause notice after a period of 800 days and in absence of evidence with regard to excess production, excess receipt of raw materials or excess electricity consumption will not enable the charges to confirm the demands on the gr....

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....as no defect in the same. He also submitted that there was no proper explanation to the excess entries made under RG-1 register and did not produce any evidence to support their pleas and therefore, the orders passed by the authorities confirming the demands are justified. 5. We have carefully considered the submissions. We notice that the assessee had explained with regard to the wrong entries....