TMI Blog1999 (3) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... e President]. Briefly stated facts of this case are as follows :- 1.1 The appellants herein during the relevant period 1-4-87 to 31-7-87 were manufacturing plywood products falling under two different Headings, namely 44.08 and 44.10. In respect of Heading 44.08 the appellants had exceeded the value of clearances of Rs. 15 lakhs, as stipulated in Exemption Notification No. 175/86-C.E. and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same period and on the same ground, as aforesaid. There was no allegation of wilful mis-statement or suppression of facts or contravention of any rules with an intent to evade payment of duty in the earlier show cause notice dated 3-2-88. Learned Advocate, submits that the second show cause notice dated 4-2-92 has been issued only for the sake of invoking the larger period of five years without f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ime barred if the first show cause notice of the Revenue did not invoke the larger period. Learned Advocate, therefore, submits that demand of duty, as aforesaid, is not sustainable and for the said reasons imposition of penalty is also not warranted in the facts and circumstances of the case. 3. Opposing the contentions, learned JDR, Shri V.M. Udhoji, submits that it is every clear that the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t or suppression of facts and contravention of rules with intent to evade duty was made therein. The second show cause notice dated 4-2-92 does not bring the record any fresh evidence on the basis of which it could be alleged that there was a suppression or wilful mis-statement of facts by the appellants. The same basis on which the first show cause notice was issued forms the basis of second show ..... X X X X Extracts X X X X X X X X Extracts X X X X
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