9911796707
TMI Blog1997 (6) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... DR, for the Respondent. [Order per : Justice U.L. Bhat, President]. - The Order-in-Original No. 14/MT/88, dated 2-12-1988 passed by Additional Collector of Central Excise, Baroda is under challenge in this appeal. 2. Appellant, engaged in the manufacture of various products covered under erstwhile Tariff Item Nos. 14D, 15A, 15AA and 68 had availed small scale exemption under Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if this value is added to the value shown in the classification list the value of clearances during the preceding year would exceed Rs. 20 lakhs in which case for the year 1982-83 appellant would not be entitled to benefit of exemption under Notification 44/82. Accordingly, notice was issued proposing demand of duty liable to be paid. The notice also invoked the period of limitation under the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t would not be attracted. 3. We have already referred to the specific averment in the subject classification list to the effect that clearance of all excisable goods for home consumption during the preceding year was Rs. 9,10,000/-. It is true, as contended by the department, that the clearance of surface active agents (T.I. 15AA) during the preceding year of the value of Rs. 2 lakhs was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant in filing the declaration on 5-4-1982 is inconsistent with any intention to suppress the material fact. The filing of the declaration would clearly put the department on notice of the fact, if the department was not already aware of the crucial fact, that the appellant had cleared organic surface active agents of the value referred to during the preceding financial year. In a more or less ..... X X X X Extracts X X X X X X X X Extracts X X X X
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