1999 (8) TMI 667

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..... issue involved in this appeal filed by M/s. Jain Packaging Pvt. Ltd. is whether proviso to Section 11A(1) is invokable for demanding the duty for the extended period. 2. When the matter was called no one was present on behalf of the appellants and the notice issued to them has been returned by the postal authorities with the remark Company closed . We, therefore, heard Shri Jagdish Singh, lear .....

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..... that their RT-12 return for March, 1986 was assessed by the department without any remark regarding short payment of duty. Further they came to know about the notification No. 202/86 only when the Range Suptd. informed them about the same. We agree with the appellants that in the facts and circumstances of the case there cannot be suppression of facts on the part of the appellants as they had clai .....

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