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TMI Blog2008 (8) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... n had been changed without any valid reason whatsoever - Other than the statement of the Managing Director, no other evidence was available to show that there was suppression - invocation of extended period of limitation u/s 11A, is not justified - E/597-598/2005 - A/1658-1659/2008-WZB/AHD - Dated:- 6-8-2008 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) Ms. M.I.J. Mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... required to pay duty at tariff rate at 10% ad valorem instead of 5% with effect from 3-6-94. However, the respondents continued to pay duty at 5% by filing classification list revising the classification of the product manufactured by them under Chapter Heading 90.18 of CETA instead of paying duty at 10% under Heading 90.27. Subsequently, when the product falling under Chapter Heading 90.27 became ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant and machinery with an option to pay redemption fine of Rs. 2.5 lakhs and the penalty of Rs. 1 lakh on the Managing Director. On appeal filed by the respondents, Commissioner (Appeals) has set aside the order passed by the original adjudicating authority holding that demand was time-barred and it was not sustainable and accordingly, penalty and confiscation and also penalty on the Managing Dire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondents. Therefore, the Commissioner's (Appeals) order is appropriate and has to be upheld. 4. We have considered the submissions from both the sides. Other than the statement of the Managing Director, no other evidence was available with the Revenue to show that there was suppression or misdeclaration justifying invocation of extended period of limitation under Section 11A. It is als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision that the extended time limit for issue of show cause notice is not available is appropriate and needs no interference. In view of the above, the decision of the Commissioner's (Appeals) that the demand itself is not sustainable and therefore, the penalty on the managing director, company and confiscation of plant and machinery are not justified, has to be upheld. Accordingly, appeals filed b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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