TaxTMI 
TaxTMI 
2005 (12) TMI 152
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.... thirty eight thousand three hundred fourteen only) = Rs. 25,76,598/- (Rupees Twenty five lakhs seventy six thousand five hundred ninety eight only) and imposition of penalty of Rs. 25,00,000/- (Rupees Twenty five lakhs only). 2. Briefly stated, facts of the case are : The appellants are the processors of man made fabrics. On 16-9-96, the Officers of Central Excise visited the godown-cum-business premises of the appellants. The Officers allegedly recovered the register alleged to have been maintained by one Shri S.D. Tiwari containing the details of lotwise receipts of processed man made fabrics received from the appellant's factory and number of sarees obtained after cutting and packing against respective lot numbers shown in the regi....
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....contended that since the demand of Rs. 1,60,77,219/- (Rupees One crore sixty lakhs seventy seven thousand two hundred nineteen only) related to the period 1995-96 and 1996-97 and therefore, the Show Cause Notice was issued dated 20-4-1998; whereas in the present case, the period relates to 24-6-96 to 13-9-96 and the Show Cause Notice has been issued dated 27-3-2001. The demand is hopelessely time barred, because the full facts were in the knowledge of the Department when the Show Cause Notice dated 20-4-1998 was adjudicated upon and the period in the present appeal is very well covered in the Show Cause Notice dated 20-4-1998. Therefore, the question of invoking the extended period does not arise in the matter. He submitted that the extende....
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....e alleged clandestine production of goods and removal of same from the factory, will not entitle demand of duty only on the basis of entries in a private note book. 5. Gurpreet Rubber Industries Industries v. CCE, Chandigarh reported in 1996 (82) E.L.T. 347 (T) = 1996 (12) RLT 569 (CEGAT - NB). He submitted that the production has increased due to installation of extra chamber; decrease in the wages per length metre showing better efficiency; cost of power decreasing to Rs. 0.59 paise compared to Rs. 0.61 paise in the previous year; the cost of raw material per length metre coming to the tune of Rs. 4.67 in comparison to the previous year of Rs. 4.71. All these figures are available in the balance sheet seized by the investigating authorit....
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....he ground that they being substituted fabrics on 21-9-96. Again they visited on 12-12-96 and drew on factual Panchnamas and recorded the statement during the period from 16/17-9-96 to 12-12-96. Show Cause Notice dt. 14-3-97 has culminated in the order dated 23-12-98 and Parag Industries Limited have opted for KVSS certificate dated 23-3-99 is available at page 164 of the appeal file. Therefore, the period in dispute was well within the knowledge of the Department and the Show Cause Notice should have been issued within six months from the first factual Panchnama dated 16/17-9-96 i.e., latest by 15-3-97. Therefore, the learned counsel contended that the Show Cause Notice dated 27-3-2001, in the present case, having been issued more than four....
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....I - 2000 (120) E.L.T. 825 (T -WZB). In the case, the Tribunal held that the demand is time barred as the Department did not take any action on the test report of samples communicated to the assessee on 27-2-1991, but initiated action for short levy on the basis of a further test report of samples drawn in January 1998. 11.The contention of the learned counsel that the time limit for the issue of Show Cause Notice, in the present case, is six months and that the alleged register was seized in September 1996 and the statement of the Directors were recorded during the period from 17-9-1996 to 12-12-1996, the demand is hopelessly time barred; that no investigation had been done by the Department to bring on record any material corroborating th....
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....le CEGAT reported in Parag Industries P. Ltd. v. CCE, Surat-I - 2000 (121) E.L.T. 540 (T-WZB), which has been decided in favour of the appellants also stands in the way of the Department invoking the extended period of limitation, particularly when the Department has not filed any appeal against the said order. Besides, the fact of the settlement in the KVSS. as per the certificate dated 23-3-1999 as at Page No. 164 mentioned above, also stand in the way of Department to invoke the extended period; The learned counsel specifically drew our attention to para 28 of the impugned order where in the Commissioner had recorded as under : On the basis of the details, the Officers verified the lot register of Parag Industries Ltd. and on the compa....