CHEMOPULP TISSUES LTD. Vs. CCE, MEERUT

JUDGEMENT

(1.) This Stay application seeks stay of duty demand of Rs.1,57,889.65 imposed on M/s. Chemopulp Tissues Ltd. under Order -in -Original No.4/COMMR/M -I/2000 dated 21.10.2000 passed by Commissioner, Central Excise, Merrut -I. The dispute related to valuation of the goods cleared during the period 1.12.80 to 28.5.81. The appellants have interalia stressed that show cause notice was issued on 26.7.82 much after the normal period of 6 months. Even though no fraud, suppression of facts etc. was involved in the case. They have specifically submitted that the issue remains settled in their favour vide the Order of the Tribunal in the case of CCE, Surat Vs. Vapi Paper Mills Ltd. reported in 1998 (104) ELT 786. As against this the learned DR had contended that the Provisions relating to time bar in Section 11A of the Central Excise Act has no application to the present case inasmuch as the impugned order has been passed under the Provisions of Sub -Section (2) (b) of Section 4 of the Finance Act 1982. From a perusal of the record it would appear that the appellant's case is identical to the case of Vapi Paper Mills Ltd. decided by the Tribunal in favour of the assessee. The appellants, therefore, have a strong primafacie case. The Stay application is accordingly allowed and it is ordered that the Revenue shall not take any steps to recover the amount during the pendency of the appeal.