2008 (12) TMI 506

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..... which the essential ingredient is intention to evade payment of duty, has been set aside, the demand of duty is barred by limitation for the reason that the Show Cause Notice has been issued beyond the normal period of limitation - appeal allowed. - E/230/2001/MAS - 1392/2008 - Dated:- 8-12-2008 - Ms. Jyoti Balasundaram, Shri P. Karthikeyan, JJ. REPRESENTED BY : S/Shri Muthu Venkatraman a .....

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..... imitation, and which invoked proviso to Section 11AC thereby meaning that the ingredients of suppression, wilful mis-statement, etc. have been invoked against the assessee. In this connection, they rely upon the Tribunal s decision in George Maijo Co. v. Collector of Central Excise reported in 1989 (42) E.L.T. 137 (T) holding that once the penalty imposed under Rule 173Q for which the essential .....

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