Delhi Court January 1990 Judgments

Dhampur Sugar Mills Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1990)(29)LC31Tri(Delhi)

1. By the impugned order the Collector of Central Excise (Appeals) upheld the demand confirmation order passed by the Assistant Collector of Central Excise, Moradabad. By his order-in-original No. 140-CE/77 dated 12.7.1979, the Assistant Collector confirmed the demand for duty of Rs. 1,921.72 on bagasse produced in the appellants' sugar factory.2. We have heard Shri J.S. Sharma, Sales Manager of the Appellant-Company and Smt. V. Zutsi, learned SDR for the Revenue. Shri Sharma has argued that the duty was demanded for the period from 1.3.1975 to 29.4.1975 and the show cause notice demanding duty was issued on 29.3.1978, i.e., long after expiry of the statutory time limit of six months. He has argued that there was no suppression of facts of production of bagasse by the appellants in their sugar factory and hence the longer time limit for raising demand was not applicable.He has prayed that on this ground itself the impugned order may be set aside and the appeal may be allowed. Besides ...