2018 (8) TMI 797

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....ocate for Appellant Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa After hearing the learned Advocate Ms Rinki Arora for appellant and learned A.R. Shri Sandeep Kumar Singh, for revenue, we find that the demand of duty to the extent of Rs. 3,79,529/- and of Rs. 1,16,694/- stands confirmed against the appellant for the period from 16.10.1998....

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....so stands assailed on the ground of limitation, inasmuch as the show cause notice dated 23.10.2003 covered the period from 16.10.1998 to 30.06.2003, though subsequent show cause notice dated 02.02.2004, raising a demand of Rs. 1.16 lakhs was within the period from 01.07.2003 to 31.12.2004. The appellants have also claimed that the entire consideration received by them should be treated as cum-duty....

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.... Accordingly, we uphold the demand falling within the limitation period. 4. As regards cum-duty benefit, we find that the issue is no more res-integra and it stands held in many decisions that the cum-duty benefit has to be extended. As the matter is being remanded for re-quantification of the demand falling within the limitation period, we direct the Original Adjudicating Authority to extend t....