9911796707
TMI Blog2000 (9) TMI 852X X X X Extracts X X X X X X X X Extracts X X X X ..... chana Wadhwa, Member (J)].- Vide the impugned Order, the Commissioner of Central Excise, Patna has confirmed the demand of duty of Rs. 9,71,732.90 and has imposed a personal penalty of Rs. 50,000.00. 2. Arguing on the appeal, Shri K.B. Chakraborty, learned Advocate submits that the said demand has been confirmed by the adjudicating authority by classifying Weights and Brake Blocks under head ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red to be taken in view of the long-standing practice of availability of the benefit of Notification No. 208/83 even subsequent to 1-3-1986, he submits that the demand, in that case, was held to be barred by limitation. Reliance has also been placed upon various decisions of the Supreme Court. Our attention has specifically been drawn to a letter dated 29-3-1988 written by the appellants to their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind force in the contentions of the learned Advocate for the appellants. 5. The adjudicating authority has taken note of the appellants' letter dated 29-3-1988, but has discarded the same as not sufficient to give knowledge to the Department. For better appreciation of the contents of the said letter, we reproduce the same below :- Dear Sir, This is to inform you that our unit is registered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.S.I. Unit. Kindly confirm us immediately. A bare reading of the above letter shows that the appellants had placed all the facts before the Revenue and it cannot be said that anything was suppressed by them with an intention to evade payment of duty. The adjudicating authority has accepted the receipt of the above letter. However, the extended period has been invoked by him by observing that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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