9911796707
TMI Blog1997 (6) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... hat, President]. The Order-in-Original No. 14/MT/88, dated 2-12-1988 passed by Additional Collector of Central Excise, Baroda is under challenge in this appeal. 2. Appellant, engaged in the manufacture of various products covered under erstwhile Tariff Item Nos. 14D, 15A, 15AA and 68 had availed small scale exemption under Notification 44/82 in respect of the year 1982-83. The benefit of N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sification list the value of clearances during the preceding year would exceed Rs. 20 lakhs in which case for the year 1982-83 appellant would not be entitled to benefit of exemption under Notification 44/82. Accordingly, notice was issued proposing demand of duty liable to be paid. The notice also invoked the period of limitation under the proviso to Section 11A of the Central Excise Act, 1944 on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the specific averment in the subject classification list to the effect that clearance of all excisable goods for home consumption during the preceding year was Rs. 9,10,000/-. It is true, as contended by the department, that the clearance of surface active agents (T.I. 15AA) during the preceding year of the value of Rs. 2 lakhs was not disclosed in this classification list. However, our attention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y intention to suppress the material fact. The filing of the declaration would clearly put the department on notice of the fact, if the department was not already aware of the crucial fact, that the appellant had cleared organic surface active agents of the value referred to during the preceding financial year. In a more or less similar case in Collector of Central Excise v. Chemphar Drugs Linim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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