9911796707
TMI Blog1997 (2) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Jyoti Balasundaram, Member (T)]. The above appeal arises out of the order of Additional Collector of Central Excise by which he has confiscated sensitised paper falling under Chapter Sub-heading 3703.10 of the CETA, 1985, seized on 5-8-1989 with an option to redeem the same on payment of a fine of Rs. 500/- and levied duty of Rs. 2,49,971.38 on this item cleared by the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 231/88. 2. We have heard Shri V. Sridharan, learned Counsel and Shri J.M. Sharma, learned DR. 3. The appellants do not dispute the liability to duty of their clearances of sensitized paper but only plead that the duty demand be confined to a period of six months prior to the date of issue of show cause notice. In this case, the show cause notice was issued on 16-10-1989, proposing demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otification nor did they obtain Central Excise Licence even after it had become obligatory on their part to do so w.e.f. 7-7-1988 when the goods became dutiable. In these circumstances, it cannot be doubted that suppression of manufacture and clearance of excisable goods was with the intention to evade payment of duty. The decision of the Tribunal cited and relied upon by the learned Counsel viz. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vade payment of duty. In the present case, the assessees had been availing of the benefit of Notification 175/86 prior to the period in dispute and they continued to clear the goods without payment of duty even after they ceased to be eligible to the benefit thereof. We, therefore, uphold the finding of the suppression of manufacture and clearance of excisable goods with intention to evade payment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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