TMI Blog2000 (11) TMI 880X X X X Extracts X X X X X X X X Extracts X X X X ..... , Member (J)]. On matter being called, Shri B.C. Devnath, as a proxy Counsel, appears for the appellants and prays for adjournment on the ground that the relevant file is not locatable at their end. However, from records we find that the matter has been appearing on board before the Tribunal from August, 1999 onwards and no appearances have been caused by the appellants on all the occasions. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said Heading and all the Central Excise records were being maintained by the appellants. Monthly RT-12 Returns along with relevant invoices were being submitted to the Range Office. 5. After issuance of the show-cause notice though the appellants admitted that the classification of the product would be under Chapter 73 but the demand was contested on the point of limitation. However, the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order and after appreciating the submissions made by the ld. JDR, Shri R.K. Roy, we find that in the show-cause notice issued on 29-8-1996, it has been clearly mentioned that the appellants claimed the classification of the product under sub-heading 8479.00. The show-cause notice further alleges that the said claim was made by them by suppressing the fact and by mis-leading the Department. Howeve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of any product, the proper officer is required to make necessary enquiries and verifications. If the Revenue was in doubt, it was open to the Assistant Commissioner to ask for the, relevant information at the time of approval. The demands have been raised in August, 1996 for the period of November, 1993 to February, 1994 and is thus clearly barred by limitation. As such, we set aside the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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