9911796707
TMI Blog1998 (8) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondents. [Order per : Archana Wadhwa, Member (J)]. - The appellants are engaged in the manufacture of liment during the period 1981-82, 1982-83 & 1983-84. The appellants filed their declaration under Notification 111/78. In the declaration filed for the later two years i.e. 1982-83 & 1983-84, liment was declared as one of the product being manufactured by them. However, inf the very fir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he information as regards the manufacture of liment was suppressed by the appellants from the Department. Accordingly, the demand of duty of Rs. 64,298.08 was confirmed and penalty of Rs. 10,000/- was imposed. 2. Arguing on the appeal, Shri P.K. Das, ld. Advocate draws our attention to the show-cause notice and submits that apart from the invoking proviso to Section 11A(1), there is no alleg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that the demand has been rightly confirmed for such period inasmuch as the said product was not mentioned in the declaration filed by the appellants. He submits that the Collector has taken a justifiable view inasmuch as the demands for the subsequent year, here the proper declaration was filed by the appellants, has also been dropped by the Commissioner. Accordingly, he prays for upholdin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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