TaxTMI 
TaxTMI 
2005 (12) TMI 138
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....nd 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 exercise was being done, the Of....
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..... 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 not move in action till 16-4-20....
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....ry - 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 11A of Central Excises Act, 1944.....