2008 (5) TMI 231

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....e impugned order disposes two Show Cause Notices. M/s. Kalpana Lamps & Components Ltd. (KLC) had availed credit of duty paid on glass shells had been damaged in transit or in handling in the factory. Show Cause Notices dated 5-4-2000 and 19-10-2000 were issued to demand respectively Rs.1,61,078.80 and Rs.1,39,259/- being inadmissible credit availed by the appellant. After due process of law, the C....

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..... 1,61,079/- was barred by limitation as all the material facts were within the knowledge of the department and there was no justification to allege suppression to invoke the extended period of limitation. He relies on the judgment of the apex Court in Pahwa Chemicals Private Limited v. CCE, Delhi [2005 (189) E.L.T. 257 (S.C.)] in support of the plea of limitation. In the said judgment the apex Co....

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....y the ld. Consultant, the demand of Rs.1,61,079/- was made in a Notice dated 5-4-2000. The Unit had been inspected by the audit parties and the authorities had collected information relating to the irregular credit availed on account of damaged inputs and that on 16-7-98 the jurisdictional Range Officer had listed out the amounts which had become recoverable from the assessee in his letter dated 1....