2018 (11) TMI 295

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....ant (s) Shri Sandeep Kumar Singh (Dy. Commr.) (A.R.) for the Revenue ORDER Per Mrs. Archana Wadhwa : After hearing both sides duly represented by Shri Mohit Singh, ld. Advocate for the Appellant and Shri Sandeep Kumar Singh (Dy. Commr.) AR for the Revenue we find that the appellants are engaged in the manufacture of Ethyl Acetate and N-Butyl Acetate and during the period relevant for the purpo....

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....so of Rs. 14,440/- were confirmed. Hence the present appeal. 4. Ld.Advocate appearing for the appellant is not disputing the legal issue that they were required to discharge their duty liability at a price at which the goods were being sold from the consignment agents' premises. The demand is being assailed on the point of limitation by submitting that they were earlier also issued a show cause n....

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....knowledge of the authorities. As such while issuing the second or third or subsequent show cause notices same/similar facts could not be taken as suppression of facts on the part of the assessee as the samewere already in the knowledge of the authorities and the longer period is not available to the Revenue. 7. In the present case admittedly the appellant was issued with a show cause notice earli....