2002 (5) TMI 485

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..... pra, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. The appeal is taken up for disposal after waiving deposit. 2. In the order impugned in this appeal, the Commissioner has demanded duty on the French polish, sealing wax and varnish that the applicant manufactured and cleared in 1994-95 and 1995-96 without payment of duty and also imposed penalty on it. 3. We are no .....

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..... the judgment of the Supreme Court in Camlin Ltd. v. CCE - 2001 (134) E.L.T. 10 which the appellant relies upon is irrelevant. The court in the matter before it remanded to the Tribunal the issue of short levy noting that this should be decided along with the issue of classification of the product which was pending before it. 5. It is next contended that the show cause notice dated 28-9-99 is bar .....

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..... manufacture of these goods. The departmental representative contends that the letters only specify French polish and that if at all where limitation is to be considered, it would apply to French polish. We note however that the Commissioner has not dealt with these two letters. Since they have a significant bearing on limitation, we are of the view that they should be considered. We also note the .....

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