2008 (4) TMI 246

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....yay, Consultant, for the Appellant. Shri Hitesh Shah, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. The appellants obtained duty paid iron & steel products and manufactured Railway wagons from the same. Since the Railway wagons are supplied duty free to the Railways, the appellants are not taking any credit on the impugned material. In t....

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....Works Construction Ltd. reported in 2005 (179) E.L.T. 85 ( Tri.-Del.) (ii) Perfect Mechanical Industries Ltd. v. Commr. of C. Ex., Faridabad reported in 2004 (169) E.L.T. 219 ( Tri.-Del.) (iii) E.P. Electro Processing Pvt. Ltd. v. Commr. of C. Ex., Delhi-II reported in 2003 (159) E.L.T. 416 ( Tri.-Del.) (iv) E.P. Electroprocessings Pvt. Ltd. v. Commr. of C. Ex., Delhi-II reported in 2002 ....

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.... the Show Cause Notice has been issued on 26-11-1999 and hence he claims that most of the demand is time barred. 7. The ld. SDR reiterates the findings of the Commissioner that the appellants had not declared in the classification declaration that they would be using the scrap for exempted finished goods and hence invocation of the longer period of limitation is justified. However, considering ....