1999 (3) TMI 298

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..... . [Order per : Gowri Shankar, Member (T)]. Adjournment is sought to these two appeals on the ground that the advocate for the appellant is not able to trace the address of the appellant since they have closed down their office at Goa. We find this request difficult to accept. The appellants registered office is known and indicated in its letter head. Why it should be necessary to locate .....

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..... y. The contention that the process of their fabrication does not amount to manufacture is not substantiated. 3. It is also contended that the demand is barred by limitation since the extended period contained in the proviso to Section 11A of the Act would not apply. The construction of the bridge was carried out in full view of the public, and various concerned officers and audit parties of Cent .....

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..... not possible to accept that there was a practice in Goa in not levying duty on such goods. On the contrary, the fact stated in the appeal that the Board declined to issue a notification under Section 11C of the Act for the period when the goods were fabricated shows that it was not a practice not to levy duty on such goods. We therefore hold that the duty has been rightly demanded. 4. Penalties .....

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