2018 (3) TMI 833

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.... None for the Respondent. [Order per: M.V. Ravindran] 1. When this appeal called out, none appeared on behalf of respondent nor any representation. 2. Heard Ld. DR and perused the records. 3. The issue involved in this case is regarding demand of differential duty from the respondent by availing ineligible deduction from the total turnover. 4. After perusal of the impugned order, w....

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....ein, it was held that S.C.N. issued 2 years after the visit of the officers is not valid.  For ease of appreciation of facts, I would like to reproduce below, the findings portion of the Tribunal's order in that case. 3.  Heard both sides and perused the record.  The learned Counsel's argument has force.  The case was made against the Appellant basing on Basudev Bahera....

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....India Ltd   -  2002 (146) E.L.T. A313 (S.C. 2. Commissioner v. Prashant Electrode   -  2006(196)  E.L.T. 297 (Tribunal) 3. Gammon India Ltd. v. Collector          -  2002 (146) E.L.T. 173 (Tribunal) 4. J.S.L. Industries Ltd. v. Collector        -  ....