9911796707
TMI Blog1993 (1) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... e classifiable under Tariff Item 29A as held by the Department or to be classifiable under Tariff Item 68 as claimed by the appellants is for our consideration in this appeal. 3. Shri V. Sridharan, the learned Advocate appearing for the appellants submitted that though several points have been taken in the grounds of appeal, he is not pressing all of them except on point of limitation. Accordingly, he confined to the time bar issue. He said that demand was clearly barred by time since the show cause notice dated 7-3-84 was issued for raising the demand for the period 30-1-82 to 30-3-83 and it was beyond the period of six months. He contended that neither specifically allegation of suppression was mentioned in the said show cause notice no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hri Mahesh Anand on lease by enclosing the copy of the lease deed as can be seen from the records. He also drew our attention to the relevant portion in the lease deed submitted on 20th January, 1982 that Mahesh Anand was in possession of the premises shown in the accompanying site plan measuring approximately 17 sq. feet with a shed over it at the back of this factory, Chandra Industries situated on G.T. Road, Jallandhar spare to lease out and machinery shown in the Schedule-A to hire out. He also submitted that the appellants were also intimated by the Department as per letter, dated 20th January, 1982 that since the appellants are manufacturing cabinets for refrigerating appliance/machinery which fall under Tariff Item 29A and the exempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osed the fact that they have taken on lease of the premises and machinery of M/s. Chandra Industries by enclosing a copy of the lease deed, we feel that it was within the knowledge of the Department that the predecessors of the appellants were also manufacturing the same commodity in the same premises as it was rightly argued by the Counsel for the appellants. Since the appellants have given information about taking lease of the premises and machinery as early as on 20th January, 1982, the Department ought to have made proper enquiry and to take steps to raise the demand within the stipulated time. Since the show cause notice was issued at a later stage on 7-3-1984, we are of the view that demand was clearly barred by time. In the result we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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