2005 (12) TMI 138

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....g the question of demand of duty from the respondents after a considerable period of time of investigation. The Commissioner (Appeals) has held that the duty is totally time-barred. Against this order, the Revenue is in appeal. 2. The relevant facts for my consideration are that, the respondents' factory was visited by the officers on 28-1-2000 for the exercise of stock taking. When the exercis....

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.... are absent despite notice. 3. Considered the submissions made by the learned DR and perused the records. 4. I find that the Department had ascertained that there is a shortage of finished goods as well as inputs as on 28-1-2000. The statement of the Partner was recorded on the same day who admitted the facts of the shortages. This being the fact before the authorities, the authorities did n....

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....two years of completion of enquiry - Suppression of facts - Appellants' contention that the construction of bridge was before the eyes of the general public hence no suppression, accepted - Period of delay in issuing show cause notice being identical to the period of delay in J.S.I. Industries Ltd. v. CCE, Ahmedabad [1999 (109) E.L.T. 316 (T)], demand being time-barred, not sustainable - Section 1....