- 1 - IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. CENTRAL EXCISE APPLICATION NO.23 OF 2002 ... The Commissioner of Central Excise ...Applicant v/s. M/s.Bhor Industries ...Respondent ... Mr.A.S.Rao with Mr.Y.R.Mishra for the Applicant. Mr.V.P.Sawant for the Respondent. ... CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 13TH OCTOBER, 2008 P.C.: This application was admitted on 4th May, 2005 on the following questions of law- - 2 - Whether the CEGAT decision in this case on point of Limitation (Show Cause Notice invoking the longer period) is correct in view of Larger Bench decision in the case of M/s.Nizam Sugar Factory Vs. Collector of Central Excise, Hydrabad (1999 (114) E.L.T. 429 (T)) (Larger Bench) and the CEGAT decision in the case of M/s.Binni Zinc Ltd. & ors (2001 (47) RLT 586) which in turn was based on the decision of the Hon’ble Supreme Court in the case of M.K.Venkatachalam, I.T.O. Vs. Bombay Dying & Mfg. Co.Ltd. (AIR 1958 SC 875) and Mathew M. Thomas Vs. CIT (1999(111) ELT 41? 2. In this case a show cause notice was issued on 10-2-2003 alleging that the Respondent had availed credit wrongly on some inputs during the period from 30th July, 1992 to 31st December, 1992. 3. Based on the same allegation subsequently, another show cause notice was issued on 5-6-1995, relating to the period May, 1990 to July, 1992, which is the subject matter of the present application. - 3 - The Tribunal relying upon its decision in Jai Mata Plywood Co.Pvt. Ltd. reported in 32 RLT page 63 held that the show cause notice was barred by limitation. The Apex Court in the case E.C.E. Industries Ltd. v/s. CCE reported in 164 E.L.T. 236(SC) has held that extended period of limitation is not invocable in subsequent proceedings, when earlier proceedings on the same subject matter are pending or decided. In the light of the aforesaid decision of the Apex Court the question of calling a statement of case does not arise at all. Accordingly the application is dismissed, rule discharged. No order as to costs. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.)