Harish Chander, Member (J)

1. M/s. Spundish Engineers Ltd., Thane, have filed an appeal being aggrieved from the order passed by the Collector of Central Excise, Bombay. Thereafter, the appellants moved an application for the change of the cause title, and vide Misc. Order No. E/Misc./A No. 52/90 B1 dated 24th April, 1990, the cause title was changed. Shri J.S. Arora, learned Advocate with Shri G.K. Arora, Advocate has appeared on behalf of the appellant and pleaded that the demand pertains to the period starting from February 1977 to the financial year 1979-80 is hit by limitation. He pleaded that though there is dispute of assessibility of the goods manufactured by the appellant, but the matter can be disposed of on the basis of the plea of the limitation. He pleaded that the show cause notice was issued on 18th April, 1981, and there was no allegation of suppression of facts. There was no suppression on the part of the appellant in the show cause notice. He pleaded that the demand is hit by limitation as there was no suppression. In support of his arguments, he has referred to the following judgments:

(1) 1984 (17) ELT 331: M/s. Atma Steel v. CCE, Chandigarh.

(2) MANU/SC/0403/