1998 (2) TMI 237

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..... r per : Shiben K. Dhar, Member (T)]. This appeal is directed against Order No. 28/89, dated 20-10-1989 passed by the Additional Collector of Central Excise, Nagpur. 2. The appellants are engaged in the manufacture of evaporative coolers classifiable under Chapter Heading 84.15 of the CET. They claimed benefit of exemption under Notification No. 65/83 dated 1-3-1983. This notification exemp .....

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..... d on 23-4-1986 the condition attached to this notification was not available after it was rescinded. It is true that subsequent to this date they effected clearances of specified goods and when such clearances are added to the clearances made during the period 1-4-1986 to 23-4-1986 the value would exceed Rs. 15 lakhs. However, the value specified in Notification No. 65/83 could not be clubbed with .....

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..... e declaration and, therefore, had they filed such declaration the department would have been in a position to detect the irregularity well in time. 6. We have heard both the sides. Without going into the merit of the case, we are of the view that demand is clearly time barred. On going through the details of assessed RT 12 returns, we find that RT 12 returns were assessed up to March, 1987. Marc .....

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