2002 (1) TMI 127

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....r : Justice K.K. Uhsa, President]. - When the application for stay came up for hearing it was agreed by both sides that the appeal itself can be disposed of. 2. The appellant is a manufacturer of razor and razor blades falling under Heading 82.12 of the Tariff and the excise duty is paid on the same. The appellant manufactures wax paper also which falls under sub-heading 4811.40. Wax pape....

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....appellant declared the cost of production and paid excise duty on the same. Thereafter, a show cause notice dated 27-10-98 was issued to the appellant proposing to refix the price of wax paper of all the periods in question and demanded differential duty by invoking extended period of limitation under proviso to Section 11A of the Central Excise Act. In spite of the objection raised by the appella....

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....ion of this Tribunal in Jay Yuhshin Ltd. v. CCE, New Delhi - 2000 (119) E.L.T. 718 (T-LB) = 2000 (39) RLT 501 (CEGAT-LB) and contended that in the facts of this case the extended period of limitation cannot be applied at all. We find merit in this contention. It has been held in the above decision that when the assessee is claiming the benefit of a Modvat credit it has to be shown that the Revenue....