9911796707
TMI Blog2010 (2) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... ant - Appellant explained their manufacturing process - allegation of suppression with intent to evade payment of duty is not sustainable - Appeal is allowed - E/ER/178/2001 - A-111/KOL/2010 - Dated:- 11-2-2010 - S/Shri S.S. Kang, Vice-President and S.K. Gaule, Member (T) REPRESENTED BY : Shri K.K. Banerjee, Advocate, for the Appellant. Shri J.A. Khan, SDR, for the Respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by classifying the gay wrapper under Tariff Heading 4823.90 of the Tariff. The demand was confirmed after invoking extended period of limitation on the ground that Appellant suppressed the material facts with intent to evade payment of duty. 5. The Appellant argued on merits as well as on time bar. On the issue of time bar the contention of Appellant is that they received a letter dated 10-9-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er dated 10-9-1997 replied on 20-9-1996 explaining the activity undertaken by the Appellant hence allegation of suppression with intent to evade payment of duty is not sustainable. Hence the demand is time-barred. 6. The contention of Revenue is that Appellant never got themselves registered with the Revenue Authorities in spite of writing various letters, all the facts regarding their manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise Tariff and conveyed to the Appellant that the activity undertaken by the Appellant amounts to manufacture. The Appellant on 14-3-1997 again replied to the jurisdictional Assistant Commissioner. The Appellant also obtained registration on 28-12-1996 for manufacture of the goods in question. The present Show Cause Notice was issued on 6-11-1997 for demand of duty for the period 20-12-1996 to 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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