2008 (6) TMI 401

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..... of the appellant. We are inclined to accept that it was due to lack of understanding of the provisions of Notification. As it appears to be case of difference in interpretation, we hold that invocation of extended period for demanding duty is not justified. Imposition of penalty is also not warranted - we uphold the demand of duty involved within the normal period of limitation and we set aside t .....

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..... present appellant) manufactured products covered under Notification No. 8/99. (c) The appellant filed classification list in respect of their unit at Hoshiarpur wherein they have indicated the existence of their other unit at Kapurthala and also indicated the details of clearance of products covered under Notification No. 8/99 in respect of Kapurthala unit. However, they have not furnished the de .....

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..... luded for the purpose of unit No. 2. 5. The learned DR submits that the clearance figures of both the products in respect of Kapurthala should have been disclosed and the failure to furnish is wilful and with intention to evade the excise duty. Therefore, he pleads for upholding the order of the Commissioner (Appeals). 6. We have carefully considered the submissions from both the sides .....

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