COMMISSIONER OF C. EX. Vs. HINDUSTAN STEEL WORKS

JUDGEMENT

(1.) HEARD Ld. DR for the appellants. None present for the respondents.

(2.) THE appeal arises from order dated 12 -8 -2005 passed by the Commissioner (Appeals), Raipur. By the impugned order, the Commissioner (Appeals) has set aside the order of the adjudicating authority on the sole ground that the demand was barred by law of limitation. While setting aside the order of the Adjudicating Authority on the said ground, the Commissioner (Appeals) has confirmed the finding of the Adjudicating Authority about non -entitlement of exemption on waste and scrap generated in the course of manufacture of the goods in terms of Notification No. 89/95 -C.E., dated 18 -5 -95.

(3.) THE ground on which the Commissioner (Appeals) has held that the demand was barred by limitation is that the period involved in the matter is from January, 2002 to March, 2003 whereas the show cause notice was issued in June, 2004.