2002 (10) TMI 390

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..... ang, Member (J)]. The appellant filed this appeal against the adjudication order passed by the Commissioner of Central Excise. 2. The appellants are engaged in the process of calcination of raw pyrophyllite. A SCN dt. 13-6-1996 was issued to the appellant for demand of duty for the period 1-4-1995 to 12-10-1995 on the ground that the calcined pyrophyllite is classifiable under Heading 3816 .....

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..... ontention of the Revenue is that the appellant never filed declaration in respect of the product though the appellants are claiming that the product in question falls under Chapter Heading 2505.10 of Central Excise Tariff and is exempted by the Notification No. 7/92. 5. The claim of the appellant is that goods in question are classifiable under Chapter Heading 2505.10 and are exempted by Notific .....

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..... uestion. A SCN was issued on 13-6-1996 for the period 1-4-1995 to 12-10-1995 invoking the extended period of limitation on the ground that the appellant suppressed the fact of manufacture from the Revenue Department and removed the goods with intent to evade payment of duty. In this situation when appellant on 2-1-1995 informed the Revenue regarding their manufacturing activity, the suppression wi .....

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