2008 (8) TMI 623

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..... DR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. The appellant filed this appeal against the adjudication order passed by the Commissioner of Central Excise confirming demand after classifying the product propylene under Chapter 29 of sub-heading No. 2901.90 of Central Excise Tariff. 3. In respect of classification, the appellant claiming the clas .....

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..... to March 2000. The Revenue invoked the extended period of limitation on the ground of suppression of facts with intent to evade payment of duty. 6. The appellant s contention is that they started manufacture of propylene from March 1996 and before starting production vide letter dated 29-1-96, the appellant informed the Revenue in respect of this product and made request for incorporating this .....

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..... is that the purity of the product in question is relevant for classification as in the present case in case propylene is of purity more than 90% hence the same is classifiable under Chapter 29 of the Tariff, therefore, the extended period of limitation is rightly invoked. 8. We find that the appellant vide letter dated 29-1-96 specifically mentioned that they are going to started manufacturing .....

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