2026 (7) TMI 368

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.... For the Appellant : Ms. Shweta Chauhan, Advocate For the Respondent : Shri Yashpal Singh, Authorized Representative ORDER P. ANJANI KUMAR : M/s Kamal Steel Fabricators challenged the impugned order dated 13.08.2015 passed by Principal Commissioner, Central Excise & Service Tax, Faridabad-I. 2. Brief facts of the case are that a show cause notice dated 04.06.1998 was issued to the ....

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....rned Commissioner vide impugned order confirmed the demand of Rs.55,01,282/-. 3. Ms. Shweta Chauhan, learned counsel for the appellants submits that the impugned order is liable to be set aside being barred by limitation; the demand is unsustainable as it pertains to the period from January 29, 1990 to September 19, 1991 and Section 11D was introduced only w.e.f. September 20,1991 and the same ....

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....bmitted any documents to establish the proof of payment of duty; the appellant has furnished RT-12 Returns and financial statements. She relies on the following cases. 4. Shri Yashpal Singh, learned Authorized Representative for the Revenue reiterates the findings of the impugned order. 5. Heard both sides and perused the records of the case. We find that the main argument of the appellant i....