2009 (2) TMI 554

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..... , DR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. This is an appeal against the order of the Commissioner (Appeals) No. 472/CE/APPL/KNP dated 20-9-04 upholding the order of demand of duty of Rs. 8,60,960/- and imposition of penalty of Rs. 1 lakh. The above order has been passed holding that Glass Shells used for miniature bulbs are dutiable and that there was suppression .....

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..... to shell manufactured by them has been given. We have not been shown the provision by which they are required to furnish the detailed process of manufacture suo motu along with the classification list. Therefore, the finding of suppression is not sustainable and invocation of extended period is not justified. 4. The impugned order is set aside and the appeal is allowed on the ground of limitati .....

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