2004 (2) TMI 557

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..... Advocate, for the Appellant. Shri B.R. Jagadish, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by the Revenue. Shri B.R. Jagadish appearing for Revenue submitted that the appellants have a strong case in view of the fact that the assessee have not only suppressed the fact but also evaded the payment of duty. He told that the allegation made in t .....

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..... arly held that the entire demand is barred by time, since the transaction was known to the department. He said that the Department has not challenged the issue with reference to limitation and the appeal itself is not sustainable on the point at issue. 4. We have carefully considered the matter. We find that the Department has challenged the impugned order only on merits. In the impugned ord .....

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