2018 (10) TMI 1061

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.....C. Karma (Advocate) & Shri Kartikeya Narayan (Advocate) for the Appellant (s) Shri Mohd. Altaf (Asstt. Commr.) (A.R.) for the Revenue ORDER Per Mrs. Archana Wadhwa : After hearing both sides we find that the appellant is engaged in the manufacture of De-natured Rectified Spirit, an excisable goods from Molasses. The said activity of manufacturing was being taken by them in their Gorak....

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....ause notice dated 01.01.2013 raising demand of duty for the period 2007-08 to November, 2011. The appellant contested the methodology adopted by the Revenue for arriving at the cost in terms of CAS-IV as also challenged the demand on the ground of limitation. However, the adjudicating authority did not find favour with any of the submissions made by the appellant and confirmed the demand along wit....

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....their final product. Inasmuch as the said credit was not sufficient for discharge of duties by the Kashipur unit, the differential duties were being paid by them out of their PLA account. 5. In the above circumstances it is the contention of the ld.Advocate that the entire demand having been raised beyond the period of limitation is not sustainable inasmuch as the appreciation of the entire sit....

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....he third Member. 6. Admittedly in the present case the entire demand is beyond limitation and further the entire duty being paid by the appellant was being availed as credit by their Kashipur unit. The appellants have also taken a categorical stand before Commissioner that during the relevant period in question that Kashipur unit has paid duty out of their PLA Account to the extent of Rs. 35.00....