ORDER
P.S. Bajaj, Member (J)
1. In this appeal, the appellants have challenged the validity of the impugned order mainly on the ground that show cause notice raising duty demand was resved on them after the expiry of extended period of limitation of five years.
2. We have heard both the sides and gone through the record and in our view, the impugned order is liable to be set aside on this short ground alone. The appellants were engaged in the manufacture of excisable goods (GI wires) and availed benefit of Notification No. 206/63. They were also manufacturing barbered wire during the period in dispute i.e. 1980-81, But show cause notice was issued on 22.8.85 and it was pasted on the outer gate of the factory of the appellants on 11.7.86, as is evident from para 2 of the impugned order. It was apparently served on the appellants after the expiry of five years of the duty demanded therein. Therefore, the duty demand was time barred and could not be legally confirmed. The case of the appellants stands fully covered by the ratio of law laid down by the Tribunal in Sewing Ltd. (1992 (62) ELT 725) wherein the duty demand was set aside on this short ground alone that the show cause notice was served on the assessee after the expiry of period of six months. This decision of the Tribunal had also been affirmed by the apex Court by dismissing the appeal of the Revenue as reported in (1997 (89) ELT A -36).
3. In view of the discussion made above the impugned order is set aside. The appeal of the appellants is allowed.