1998 (5) TMI 382

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..... for the Respondent. [Order per : S.S. Kang, Member (J)]. - The appellants filed this appeal against the order-in-original dated 20-5-92 passed by the Collector, C. Ex., Aurangabad. 2. Shri Ramcharan, Managing Director appeared on behalf of the appellants and submitted that in this case, the demand is time-barred as the show cause notice was issued on 14-9-90 for the period 1-3-86 to 30-11 .....

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..... re, prays that the appeal be allowed. 3. Heard Shri Satnam Singh, SDR. 4. In this case, the appellants are engaged in the manufacture of rubberised textile fabrics self adhesive tapes and the appellants claimed classification of the goods under Chapter Heading 59.09 of the Tariff and also claimed the benefit of Notification No. 175/86-Cus., dated 1-3-86. In the present proceedings, a s .....

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..... oods manufactured by the appellants. Therefore, we find that in the present proceedings, the Revenue cannot claim that the appellants had misdeclared the product or suppressed the facts. 7. In view of the above discussions without going into the merits of the case, we find that the present demand is time-barred. Consequentially, the impugned order is set aside and the appeal is allowed.
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