2005 (5) TMI 377

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..... [Order per : C.N.B. Nair, Member (T)]. There is a duty demand of Rs. 7,92,858/-. This is for the period 1998-99 to 2000-01. We have heard both sides and perused the records. 2. The facts leading to the duty demand are that the appellant is a manufacturer of packaging tubes which are used in packing cream etc. In some cases the tubes also contain printed art work. The value of such art w .....

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..... The audit was in regard to excise documents like RG-1, Form- 4 register. It is well known that statutory audits by Central Excise authorities do not cover the private and other books of account of the appellant-assessee. In this situation, invoking of the extended period cannot be faulted. We find no reason to grant stay in regard to duty demand. The appellant is therefore, directed to deposit the .....

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