2005 (11) TMI 331

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..... .S. Bhagat, SDR, for the Respondent. Order per : Archana Wadhwa, Member (J)]. The prayer in the application is for dispensing with the pre-condition of deposit of duty of Rs. 19,61,400/- and equivalent amount of personal penalty imposed on the appellants in respect of paper bags being manufactured and cleared by them claiming the benefit of Notification 101/94. Revenue s contention is th .....

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..... scription of the goods as treated paper further converted into smaller rolls, sheets or bags, as per customers requirements. They have also claimed the benefit of the Notification No. 101/94. No objection has ever been raised by the Revenue against the appellants claim of classification of the goods in their declaration. As such, we are of the prima facie view that the demand is barred by limitat .....

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