2010 (11) TMI 932

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..... Heard both sides. 2. The appellants filed this appeal against the impugned order passed by the Commissioner (Appeals). The appellants are engaged in the manufacture of printed duplex board sheets and pouches of papers. Two show-cause notices were issued. The first show-cause notice dated 24-6-03 was issued demanding duty for the period June, 1998 to January, 2000 by classifying printed duplex .....

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..... . In respect of pouches of papers, the appellants filed a necessary declaration on 23-11-96 declaring the product classifying the same under Heading 4817 of the Tariff. The contention is that as the necessary declaration under 173B of the Central Excise Rules duly filed and the same are acknowledged by the Revenue, therefore, the allegation of suppression of facts with intent to evade payment of d .....

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..... t of pouches of papers clearing classification under Heading 4817 of the Tariff. Both the declarations were acknowledged by the Revenue. As the appellants filed the necessary declaration therefore, the extended period of limitation is not invokable merely on the ground that the appellants had not claimed the classification in respect of printed duplex board sheets in the declaration. As the appell .....

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