1998 (7) TMI 254

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..... ]. Short question involved herein is whether demand of duty for the period September, 1988 to August, 1989 against the show cause notice dated 15-6-1990 for declaring the goods in the classification list as watch crystals is barred by time when the authorities find that it is watch glass. 1.1. Learned Advocate submits that watch crystal is known as watch glass. It is apparent from the Mini .....

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..... e appellants in the classification list. The finding of the lower authority that there was a mis-declaration in the classification list is without any basis. Accordingly, he submits that the show cause notice dated 15-6-1990 for the period September, 1988 to August, 1989 is barred by time in- asmuch as, in the aforesaid facts and circumstances longer period of 5 years cannot be invoked. 2. Oppos .....

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