2005 (11) TMI 316

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..... spondent. [Order per : S.S. Sekhon Member (T)]. When the matter was called none appears for the respondent, in this appeal filed by Revenue. 2. The respondent is an assessee availing benefit of Notification No. 1/93. During the period 1993-94, January, 1995 to March, 1995, 1995-96, 1996-97 up to July, 1996 plastic tank of expected 300 litres. However, they were found manufacturing Pulv .....

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..... product on which discharge duties was to be made before it was taken for the manufacture of tanks, he holds that on the issue of limitation and wilful intent to evade duty are not available. The Commissioner (Appeals) concluded that there was ignorance of provisions on both sides therefore, the demand for duty beyond the normal period of limitation could not be upheld and imposition of penalty we .....

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