2017 (3) TMI 6

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....cted in the factory premises of the appellant on 10.5.2006 wherein the said discrepancy was detected and the statement of the appellant was recorded on 13.11.2006. Thereafter a show cause notice was issued on 13.2.2009 to the appellant for demanding differential duty from the appellant alongwith interest and to impose penalty. The matter was adjudicated and the differential duty was confirmed and equivalent amount of penalty was also imposed. Aggrieved with this order, the appellant is before us. 3. Learned Counsel appearing for the appellant submits that the appellant has no case on merits but he pleaded that the extended period of limitation is not invokable as the investigation was concluded on 13.11.2006 whereas the show cause notice....

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....ant. We find that in the facts and circumstances of the case, it is not coming out whether the investigation was concluded on 13.11.2006 or not. In that circumstance, the facts of the case of Gammon India Ltd. (supra) are not applicable to the facts of the present case. Therefore, we hold that the extended period of limitation is invokable in the light of the decision of Positive Packaging Industries Ltd. (supra). 7. We further find that initially the appellant was known as M/s. Standard Electrical Ltd. which are taken over by M/s. Havells India Ltd. and the appellant has merged with M/s. Havells India Ltd. The duty has not been paid by M/S. Standard Electrical Ltd. during the relevant period. Now the question arises whether the penalty ....