2009 (4) TMI 203

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..... 944 is directed against order dated June 20, 2008 (Annexure A-3) passed by the Customs, Excise and Service Tax Appellate (Tribunal), New Delhi (for brevity the 'Tribunal') concluding that there is no evidence to suggest intention to evade payment of duty by the dealer-respondent. It has further been held that there was dispute concerning interpretation and invoking of the extended period of limita .....

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..... hat the Tribunal has concluded that to infer intention to evade duty would not be warranted once the dealer-respondent has disclosed the existence of their second unit at Kapurthala albeit without disclosing the details and value of clearance of products covered under Notification No. 5/99. 2. Having heard learned counsel we are of the considered view that in the backdrop of the aforesaid facts .....

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