2008 (2) TMI 62

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..... st/declaration under Section 173B for such waste and scrap with intention to evade duty - Invocation of extended time-limit for demand of duty is not justified - appeal is allowed on the limitation - E/1060/2004 - A/182/2008-WZB/AHD - Dated:- 1-2-2008 - Ms. Archana Wadhwa, Member (J) and Shri M. Veeraiyan, Member (T) [Order per : M. Veeraiyan, Member (T)]1. This is an appeal against the o .....

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..... and imposed equal penalty on the appellant. He also imposed penalty on the Works Manager. (c) Commissioner (Appeals) upheld the order of the Original Authority in so far as the same relates to the appellant. However, he set aside the penalty imposed on the Works Manager. 3. Ld. Authorised Representative appearing for the company submits that they are not manufacturer of the waste and scrap. .....

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..... f the Original Authority as upheld by the Commissioner (Appeals) that they have not filed a classification list or declaration for such waste and scrap with intention to evade duty is not sustainable. Invocation of extended time-limit for demand of duty is not justified. 5 . In the light of the above, the appeal is allowed on the limitation. (Pronounced in Court) - - TaxTMI - TMITax - Cen .....

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