2009 (10) TMI 712

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..... impugned order whereby the Commissioner (Appeals) set aside the demand and penalty on the ground that there is no suppression on the part of the respondents with intent to evade payment of duty. Hence, the demand is time barred. In this case, the Revenue issued a show-cause notice on 24-3-93 demanding duty for the period March,1988 to December, 1992 by invoking extended period of limitation on th .....

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..... riod i.e. March-1988 to December-1992 and found that the appellant showed the production and clearance and rate of duty (Nil) in the returns and the department has duly assessed the same. As the appellant has declared the hard waste in RT12 and C/Ls and the same have been assessed/approved, the contention of the department that the appellant did neither declare the same in C/L nor maintained any a .....

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