2005 (1) TMI 252

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....rder per : Jyoti Balasundaram, Vice-President]. - The above appeals arise out of the order of Commissioner of Central Excise, Bangalore who has ordered redetermination of assessable value in respect of motor cars manufactured by the appellant company during the period April, 1994 to December, 1995 by disallowing deductions towards trade discount not passed on to their customers and by loading addi....

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....rs. Krishna Mishra, learned SDR. 3. We agree with the appellants that the demands raised in the show cause notice dated 6-8-1996 are barred by limitation. The department was well aware of the practice being followed by the appellants and also issued show cause notice for the earlier period i.e. 1-3-1989 to 30-9-1992, which demand was restricted by the adjudicating authority to the normal period....