1990 (3) TMI 159

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..... ards duty and Rs. 5,00,000/- toward penalty. Their plant and machinery have been confiscated but allowed redemption on payment of fine of Rs. 1.00 lac. 2. Shri K. Parasrampuria, the learned advocate for the applicants, contended that invoking of extended period alleging suppression of material facts is totally unjust and uncalled for, because of the fact they are removing the metal containers in .....

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..... -8-1988. He also invited our attention to the departments own show cause notice dated 30-7-1987 demanding duty in respect of the very same item restricting the demand to six months without alleging suppression. The show cause notice itself show that the department is well aware of the fact as early as on 30-7-1987 but chose to raise a demand in 23-8-1988 invoking the extended period alleging suppr .....

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..... ter, we are not prima facie satisfied about the allegatin of suppression for invoking the extended period, particularly when our attention was drawn to the show cause notice issued as early as on 30-7-1987 without alleging suppression. Only the subsequent show cause notice dated 23-8-1988 specifically alleges suppression. Prima facie this appears to seek to recover the duty in respect of the past .....

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