SWATHY CHEMICALS LTD Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THIS is an appeal against Order -in -Original No. 26/91, dated 29 -8 -1991 passed by the Collector of Central Excise wherein the demand of Rs. 24,51,006.96 has been confirmed on the appellants for manufacture and clearance of Copper/ Brass/ Zinc ingots cleared during the period from 1986 -87 to 1988 -89. A penalty of Rs. 2 lakhs has also been imposed under Rule 173Q.

(2.) HEARD Shri R. Sashidharan, ld. Advocate assisted by Ms. L. Mythili, ld. Advocate for appellants and Shri S. Sankaravadivelu, ld. DR for Revenue.

(3.) LEARNED Advocates submit that though the show cause notice is dated 11 -4 -1991, the period covered by the demand is from 1986 to 31 -3 -1990 by invoking extended period under proviso to Section 11A and also Rule 9(2).Ld. Advocate submit that at the very outset the order impugned fails as it hit by time bar for the following reasons : -