- (1.) We agree with the finding recorded by the Tribunal that the Revenue was not right in invoking the extended period of limitation under the proviso to Section 11A of the Central Excise Act, 1944.
(2.) The respondent-assessee firm herein has two units, both located at Resham Katra, Taj Ganj, Agra. The Firm got the central excise licence for Unit No. 1. For the second Unit no licence was obtained since no power was being used. It was availing the exemption given under Exemption Notification No. 49 of 1986 dated 10.2.1986.
(3.) A raid was conducted on 3.9.1993 on the units of the Firm. In Unit No. 1 the Revenue allegedly found certain excess footwears which were not accounted for. In Unit No. 2 some irregularities were found and accordingly two separate show cause notices were issued to Unit Nos. 1 and 2 on 14.7.1996. The Authority in original confirmed the demand raised in the show cause notices. The demand was raised against the Firm and the partners and the Bata India Limited to whom the shoes were being supplied. The penalty was also levied.;