2007 (10) TMI 469

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..... Balasundaram, Vice-President]. The appellants challenged the order of the lower appellate authority who has upheld the duty demand of Rs. 2,81,540/- confirmed against them by the adjudicating authority on paper bags manufactured by them as a result of their classification under Chapter Heading 48.19 of the Schedule to the Central Excise Tariff Act, 1985 covering the period 1996-97 to 1999-2 .....

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..... paper bags and not paper pouches. Therefore, declaration of the goods as paper pouches is a deliberate misdeclaration and therefore, the extended period of limitation is rightly available to the department. We, therefore, hold that the demand applying the extended period of limitation is sustainable and accordingly, uphold the same. There is also no ground for reducing the penalty, having regard t .....

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