9911796707
TMI Blog1994 (3) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... J)]. This appeal is directed against the impugned order classifying the subject goods, namely, `SOLVEX ICE 49 under erstwhile Tarrif Item 15-AA and denying the benefit of exemption Notification No. 101/66-C.E., dated 17-6-1966, as amended. 2. When the case was taken up for hearing, S.R. Kabir, Manager, Indirect Taxation, appeared on behalf of the appellants and submitted that the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to prove that the surface active agents were duty paid or were purchased from the open market after 20th day of January, 1968 and drew our attention to the findings recorded by the authorities below. As regards the other submission made in the Memorandum of appeal that the demand was time barred, he submitted that the since the appellants were found guilty of suppressing the facts and mis-declarat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the answer of the learned JDR that for the subsequent it was found that the appellants have satisfied the said condition of the Notification, and therefore the benefit was extended. Considered. We find that the benefit of the said Notification was rightly denied. As regards the time-bar, we find that since there was mis-declaration on the part of the appellants, the demand for the extended period ..... X X X X Extracts X X X X X X X X Extracts X X X X
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