CCE Vs. DECCAN CEMENTS LTD.

JUDGEMENT

(1.) THE respondents M/s. Deccan Cements Ltd. (hereinafter referred to as DCL) are manufacturers of cement and were issued with show cause notice dated nil of August 1993, demanding duty for the period from 1.7.1990 to 23.7.1991 asking as to why:

(2.) SHOW cause notice was also issued to Shri MB Raju, Chairman of the respondents Company asking him as to why penalty under Rule 209A should not be imposed on him.

(3.) THE Commissioner, after hearing the respondents, found that as pleaded before him by the respondents, the show cause notice was hit by time bar on the following grounds: