COMMISSIONER OF CENTRAL EXCISE, COCHIN Vs. GRASIM INDUSTRIES

JUDGEMENT

(1.) BY show cause notice, the respondents were asked why duty should not be recovered on 9746.416 MT of Lime manufactured during the period 1 -10 -98 to 15 -5 -90.

(2.) THE Commissioner observed that the Department was aware of the fact of manufacture of lime as early as 1991, when data was furnished to Board, in respect of lime manufactured by units, as its dutiability was also in doubt. He held, there is no conscious with holding of information. Therefore, the show cause notice dated 5 -10 -94 is bared by limitation.

(3.) REVENUE has taken the following grounds in appeal : -