9911796707
TMI Blog2009 (10) TMI 716X X X X Extracts X X X X X X X X Extracts X X X X ..... th sides. The appellants filed this appeal against the impugned order whereby the demand of Rs. 3,57,13,459.63 was confirmed and penalty imposed on the ground that the appellants are using common inputs in the manufacture of goods which were cleared on payment of duty as well as exempted goods. Therefore, as per the provisions of Rule 57CC of the Central Excise Rules, the appellants are liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as issued on 27-9-2001 by invoking extended period of limitation under Section 11A of the Central Excise Act. The contention is that the appellants filed classification list in the year 1993 which was duly approved by the proper officer whereby it has been clearly mentioned the manufacturing of exempted goods i.e. Coal Gas and their liability to pay excise duty is nil and this fact is noted in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in September, 2001 demanding duty for the period September, 1996 to August, 2000 alleging suppression with intent to evade payment of duty. We find that the appellants filed classification list in the year 1993 which was duly approved by the proper officer showing manufacture of coal gas and liability to pay excise duty at nil rate of duty. Thereafter, the appellants also filed classification l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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