2024 (8) TMI 1717

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....Peeran, Advocate For the Respondent : Shri K. A. Jathin, Dy. Commissioner (AR) PER: D.M. MISRA The appeal is filed against Order-in-Appeal No.26/2011- CUS(B) dated 8.4.2011 passed by the Commissioner of Customs (Appeals), Bangalore. 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of switchgears. During the period 2008-2009, they imported '....

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....proposal for penalty. On adjudication, the demand has been confirmed with interest and penalty. Aggrieved by the said order, appellant filed an appeal before learned Commissioner (A), who upheld the order of the adjudicating authority. Hence, the present appeal. 3. At the outset, the learned advocate for the appellant submits that even though in the grounds of appeal, they have challenged the c....

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....stoms (Import), Mumbai vs. Vodafone Essar Gujarat Ltd. & Ors.: 2017-TIOL-4586-CESTAT-MUM-LB, this Tribunal in the case of CCE vs. Vodafone Essar Gujarat Ltd.: 2020 (373) ELT 421 (Tri.-Mum.) held that larger period of limitation cannot be invoked. 4. The learned Authorised Representative for the Revenue, who reiterated the findings of the learned Commissioner (Appeals). 5. Heard both sides an....