2.2 The audit made some calculations and pointed out short levy. for the period 2007-08 to 2009-10 on account of non inclusion of amortization cost of dies used for manufacture of cylinder head and Break Shoe. Thereafter, the appellant paid up Rs.85124/- vide PLA E.No. 006 dated 04.10.11. The said dies had been returned to the above said suppliers under Invoice No. 2800 dated 25.03.2010 to M/s Sunbeam Auto Ltd., and Invoice No. 2066 dated 15.10.10 respectively. The die from M/s Sunbeam Auto Ltd., had remained with the appellant from 21.08.08 to 25.03.2010 even though it was returned in between and again received. No die was received before 21.08.08 but the Deptt., had demanded duty on clearance made during 2007-08 and 2008-09 even though Audit had been done and facts were known to the Deptt. Demand could not be raised beyond one year. Similarly no dies was received for manufacture of Break Shoe but demand had been calculated on Break Shoe also. On these allegations, the Assistant Commissioner issued a show cause notice dated 04.05.2012. The appellant filed and after following the due process the Assistant Commissioner confirmed the demand along with interest and also imposed penalty. Aggrieved by the said order, appellant filed appeal before the Commissioner (Appeals) who rejected the appeal. Hence, the present appeal.
