2017 (3) TMI 1131

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....aken on record. We find that the same are very much relevant for deciding the issue, therefore we allow the miscellaneous application. 2. Heard Shri Awdhesh Choudhary, ld. Counsel for the appellant and Shri H.C. Saini, ld. DR for the Revenue and perused the bulky materials available on record. 3. It is seen that the demand of Rs. 1,71,40,806/- stands confirmed against the appellant for the period 2003-04 to 2007-08, by way of raising a Show Cause Notice on 3.6.08 that is by invoking the longer period of limitation. 4. As per the facts on record, the appellants are manufacturing some of the parts of the weigh bridge, which are being cleared by them on payment of duty. The other parts of the weigh bridge are either being procured by ....

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....venue's appeal. 7. In view of the above developments, it is the prayer of the appellant that inasmuch as the issue stands decided in their own case, the impugned order is set-aside. The demand is also assailed on the point of limitation, by submitting that various proceedings at various Commissionerates were going on against them and as such the entire facts were in the knowledge of the Revenue. 8. Countering the above arguments, ld. DR for the Revenue draws our attention to the findings of the original adjudicating authority and submits that inasmuch as the bought out and imported parts of the weigh bridge were brought to the appellant's factory and all the requisite parts and components were cleared under the cover of one invoice, t....