2017 (9) TMI 2028

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..... - Time limitation - HELD THAT:- It appears that the appellant was found to have mis-declared the subject goods as handicrafts in E.R.-1. The process of manufacture was not disclosed, it came to the notice only when the officers have visited the factory premises. The appellant was also paying the duty suo-moto by considering that items as subject to duty. It is only after the visit of the factory, .....

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..... dated 13.12.2007. 2. The period of dispute is 01.03.2002 to 15.03.2004. 3. During the period under consideration, the appellant was engaged in the manufacture of readymade garments accessories. Ld. Counsel for the appellant submits that as per the findings given by the Adjudicating Authority, the major work was done by hand and paddle machine, so the item manufactured were handicraft item. Hence, .....

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..... was found to have mis-declared the subject goods as handicrafts in E.R.-1. The process of manufacture was not disclosed, it came to the notice only when the officers have visited the factory premises. The appellant was also paying the duty suo-moto by considering that items as subject to duty. It is only after the visit of the factory, the demand was confirmed though the show cause notice was iss .....

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