2024 (10) TMI 977

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....ld. 2. Briefly the facts of the case are that during the course of Audit of the appellant's unit the audit party had raised some objections with regard to payment of duty on amortization cost of dies received from M/s Sunbeam Auto Ltd., Invoice No. 25351 dated 21.08.08 for Die for Cylinder Head and M/s M & M Machine Craft Pvt. Ltd. Invoice No. 11434 dated 02.11.09 for Cylinder Head on which credit of duty paid had been availed. 2.2 The audit made some calculations and pointed out short levy. for the period 2007-08 to 2009-10 on account of non inclusion of amortization cost of dies used for manufacture of cylinder head and Break Shoe. Thereafter, the appellant paid up Rs.85124/- vide PLA E.No. 006 dated 04.10.11. The said dies had been ret....

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....which have been placed by him on record showed that the appellant has received die for manufacturing cylinder heads only whereas the demand has been calculated in the show cause notice under para 3 by including clearance of both items i.e. cylinder heads and brake shoe. Ld. Counsel further submits that the appellant fairly concedes the duty liability of Rs. 9506 on account of cylinder head only for the period 2009-2010 only and the Balance demand of Rs.1,35,042/- (after excluding the demand on account of brake shoe and limitation period), as stated in para 3 of the show cause notice which pertains to the period 2007-2008 and 2008- 2009 which is totally time barred, because the revenue has already conducted the detailed audit of the appellan....