2002 (3) TMI 188

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.... (T)]. - M/s. Sharda Motors Industries Ltd. have filed this appeal being aggrieved by the order of the learned Commissioner. The learned Commissioner in the impugned order had held that invocation of larger period in terms of Section 11A of the Central Excises Act, 1944 read with Rule 57U(6)/57AH of Central Excise Rules, 1944 is justified. Learned Commissioner confirmed the demand of Rs. 21,99,959....

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....he Department was of the view that since these goods were not owned by the appellants they were not entitled to take credit under Rule 57Q on the goods. A show cause notice was issued to the appellants asking them to explain as to why Modvat credit should not be denied to them after invoking the proviso to Section 11A(1) and why penalty should not be imposed. In reply to the Show-cause Notice the ....

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.... above point of view was also followed in the case of Vimla Rolling Mills Pvt. Ltd. v. C.C.E., New Delhi reported in 1997 (20) RLT 753. In regard to extending period of demand beyond six months the appellants cited and relied upon the judgment of the Apex Court in the case of C.C.E. v. Chemphar Drugs & Liniments reported in 1989 (40) E.L.T. 276, in the case of Padmini Products v. Collector of Cent....