COMMISSIONER OF CENTRAL EXCISE Vs. PRASHANT ELECTRODE

JUDGEMENT

(1.) THE issue involved in this case is regarding the question of demand of duly from the respondents after a considerable period of time of investigation. The Commissioner (Appeals) has held that the duty is totally time -barred. Against this order, the Revenue is in appeal.

(2.) THE relevant facts for my consideration are that, the respondents' factory was visited by the officers on 28 -1 -2000 for the exercise of stock taking. When the exercise was being done, the Officers found that there are some shortages in the finished goods. The officers did not draw any Panchnama on that date and left the premises of the respondents. On 16 -4 -2002, a show cause notice was issued to the respondents for demand of the duty on the goods which were found short on 28 -1 -2000. The respondents took the plea of time -bar before the adjudicating authority, but he did not consider it and confirmed the demand and imposed penalty. The Commissioner (Appeals), on appeal, considered the said plea and came to the conclusion that the question of time -bar does arise in this case and hence the appeal has to be allowed and accordingly allowed the appeal of the respondents. Being aggrieved with the Order -in -Appeal, the Revenue is in appeal.

(3.) CONSIDERED the submissions made by the learned DR and perused the records.