9911796707
TMI Blog2011 (4) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... ession or mis-declaration on the part of the assessee so as to invoke the longer period of limitation. - Demand and penalty set aside. - E/2336 of 2005 - - - Dated:- 6-4-2011 - Mrs. Archana Wadhwa, Dr. P. Babu, JJ. For Respondent : Shri R.S. Srova, JDR Per : Mrs. Archana Wadhwa; Nobody appeared on behalf of the appellants. We also note that the matter has been coming on record a number of times when the same was being repeatedly adjourned. Accordingly, we have heard the learned DR and have gone thorough the impugned order. 2. As per facts on record, appellants are engaged in the manufacture of plastic bags falling under Chapter heading 3923 of Central Excise Tariff Act, 1985. The dispute in the present appeal relates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... flat tubes attracted the Central Excise duty. In all the decisions relied upon by the learned Advocate, the Tribunal has held that there was no suppression as no classification list or intimation was required to be filed by the Appellants as the product manufactured by them that is, woollen hosiery was exempted from payment of duty since long. For invoking five years period for demanding duty, presence of one of the ingredients mentioned in proviso to Section 11A(1) of the Central Excise Act is a pre-requisite. If there is no fraud, collusion, wilful misstatement or suppression of facts or contravention of any provisions under Central Excise Act or Rules with intent to evade payment of duty a notice for demand of Central Excise duty for a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be some positive suppression or mis-declaration with an intent to evade payment of duty on the part of the assessee so as to justify the invocation of longer period. It stands contended by the appellant that they were the members of the Plastic Industry Association and were being guiding by the said association for non payment of duty on the LFT. It seems that there was a general impression in the field as regards the non-excisability of the said LFT emerging during the course of final product. The impugned orders do not refer to any evidence indicating any positive suppression or mis-declaration on the part of the assessee so as to invoke the longer period of limitation. Inasmuch as the show cause notice stand issued beyond the normal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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