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TMI Blog2009 (6) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Appellant. Shri H.G. Dharmadhikari, Advocate, for the Respondent. [Order per: Jyoti Balasundaram, Vice-President]. - The assessees herein are engaged in the manufacture of fruit pulp based beverages under the brand name "Frooti, Pingo" etc. in tetrapacks. The same falls for classification under CET Sub-heading 2202.90 chargeable to duty until they were exempted from payment of duty vide N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essees that sugar syrup was not a stable product and did not have shelf life beyond 72 hours and also rejected the contention of the assessees that the demand was barred by limitation. The Commissioner (Appeals) accepted the contention of the assessees both on merits as well as on limitation; hence this appeal by the Revenue. 2. We have heard both sides. Although arguments are advanced that produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontained in para 9(c) of the impugned order which is reproduced herein below:- "As regards the charge of suppression of facts regarding manufacture and excisability of Sugar Syrup and applicability of extended period of limitation, I find from the records that the appellants have submitted the ground plan clearly showing the location of plant and machinery for manufacture of Sugar Syrup emerging ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ages had held a similar view in identical circumstances in regard to suppression of facts. Respectfully following the ratio held by Tribunal, I, therefore, hold that extended period of limitation under proviso to Section 11A(1) cannot be invoked in the appellants case." 3. We find that in the case of Venkatesh Beverages reported in 2001 (128) E.L.T. 75 (T) = 2001 (42) RLT 740, (relied upon in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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