2018 (2) TMI 66

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....echnical) For the Appellant - Shri Raja Kannan, Adv. For the Respondent - Shri K. Veerabhadra Reddy, JC (AR) ORDER Per: Archana Wadhwa Both the appeals are being disposed of by a common order as the issue involved is identical. 2. As per the facts on record, the appellants are engaged in the manufacture of Black Tea and Tea Waste, which has been cleared by them to 100% EOUs. Inas....

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.... section 157 of the Finance Act, 2003. Accordingly, demand was raised against them by way of issuance of show-cause notice, dated 17.10.2007 to both the Units raising demand of duty to the extent of Rs. 42,282/- and Rs. 1,89,880/- for the period 01.03.2003 to 28.02.2005. Though, the appellants contested the matter on merits, as also on limitation, the same were not accepted by the original adjudic....

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.... paid by the appellants, the Revenue is expected to know about the fact of clearance of tea waste without such payment. No objection was ever raised by Revenue and it was only in 2007 that the demands were raised directly by invoking the longer period of limitation. Though, the show-cause notice invokes proviso to section 11A but there are no details about the suppression or mis-statement etc., di....