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JEET RAM KAIT
Kirloskar Oil Engines Ltd. – Appellant
Versus
Collector of Central Excise, Nasik – Respondent
Per Jeet Ram Kait :This appeal is directed against the Order-in-Appeal bearing No. CEX.XI/JMJ/433/916/NSK/APL/2003 dated 26.12.2003 by which the learned Commissioner (Appeals) has held that there is a suppression and the extended period is invokable, thus, attracting the provisions of Sections 11AB and 11AC of the Central Excise Act, 1944. The appellants have not challenged that part of the order of the original authority by which he has confirmed the total duty demand of Rs. 2,50,751/- (duty amount of Rs. 2,40,917/- + modvat credit of Rs. 9,834/-). Therefore, the challenge before me is against invocation of the provisions of Sections 11AC and 11AB of the CESA, 1944.
2. Appearing on behalf of the appellants Shri S.P. Sheth, Advocate submits that in the books of account the value had been written down to show the present net value of the inputs. These inputs were lying in the factory at the time of issue of first Show-cause Notice dated 20.6.2000. Another Show-cause Notice dated 20.4.2000 superceding the earlier Show-cause Notice was issued. He, further, submits that on 17.8.2000, the inputs were cleared as such by reversing the credit of Rs. 9,834/-. As regards the amount of Rs
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