CCE Vs. STANDARD NIWAR MILLS

JUDGEMENT

(1.) THIS appeal has been filed by the Revenue against the impugned order of the Commissioner (Appeals) who has reversed the order in original and set aside the duty and penalty against the respondents as confirmed by the adjudicating authority. The learned SDR has contended that duty and penalty has been wrongly set aside against the respondents by the Commissioner (Appeals), in the face of ample evidence to show that respondents had collected duty from the buyers but not paid to the Government. He has further argued that there is no time limit for involving Section 11 -D of the Act for affecting recovery of Govt dues.

(2.) ON the other hand, the learned Counsel has reiterated the correctness of the impugned order by contending the Section 11 -D has got no application to the case of the respondents as per the allegations made in the show cause notice and even otherwise also after a period of more than 5 years, no duty demand could not be raised by the Revenue.

(3.) WE have heard both the sides and gone through the record.