2000 (7) TMI 1003

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....ir Chakraborty, Advocate, for the Respondent. ORDER The present appeal has been filed by the Revenue against the order of the Commissioner of Central Excise, Jamshedpur vide which he has vacated the show cause notice issued on 20-8-1988 in respect of shortages found during annual stock taking for the period 1981-82 to 1985-86 on the point of limitation. After hearing both the sides we find t....

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.... a demand of non-accountal of specified excisable goods received under chapter X procedure was distinguished in para 2 of the said order which has already been reproduced by us above. Rule 57I(2) is pari-materia the provisions of Rule 196 of the Central Excise Rules, 1944 inasmuch as in the latter rule excisable goods have to be utilised for specified excisable goods. In the same way, the inputs u....

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....nd of duty as confirmed in the impugned order is set aside". 2. We also find that the Bombay Bench of the Tribunal in the case of Victoria Mills Ltd. v. C.C.E., Bombay-II - 1999 (35) RLT 656 has held that for raising demand under Rule 223A of Central Excise Rules, 1944 reasonable time limit of six months or 5 years is to be read into it inasmuch as the demand was beyond six months and ther....