2016 (9) TMI 1448

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(T) Shri S.K. Pahwa and Rohan Pahwa, Advocates, for the Appellant. Shri Sumanta S. Chattopadhyay, Superintendent (AR), for the Respondent. ORDER [Order per : Anil G. Shakkarwar, Member (T)]. - The present two appeals are filed by M/s. Sunridges Sporting Goods Pvt. Ltd. and Virender Sareen, Managing Director of Sunridges Sporting against Order-in-Original No. 4/Commr./MRT-I/2014, dated ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hrough the same show cause notice, they demanded Central Excise duty, amounting to Rs. 2,08,64,843/- for the period from March, 2011 to March, 2012. The said show cause notice mentions that the appellants have paid Central Excise duty of Rs. 49,56,524/- along with interest of Rs. 4,67,354/- pertaining to the period from March, 2011 to March, 2012 and there was a proposal in the said show cause not....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....case are similar to the facts of the case in the case of M/s. Sanspareils Greenlands Pvt. Ltd. v. Commissioner of Central Excise, Meerut decided through Final Order No. 70605- 70606/2016 [2017 (349) E.L.T. 137 (Tri. - All.)] wherein similar demand for which a show cause notice dated 25-6-2013 was issued was decided by this Tribunal and the said show cause notice in the said appeal was held to have....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Meerut decided through Final Order No. 70605-70606/2016, we had held that the said demand was hit by limitation. It was also held for the said case that in view of classification of the impugned goods under Chapter Heading No. 9506 in All Industries Rate of Drawback issued through Notification No. 103 of 2008-Cus. (N.T.), dated 29-8-2008 and also through Notification No. 68/2011-Cus. (N.T.), date....