2005 (5) TMI 377

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..... for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  There is a duty demand of Rs. 7,92,858/-. This is for the period 1998-99 to 2000-01. We have heard both sides and perused the records. 2. The facts leading to the duty demand are that the appellant is a manufacturer of packaging tubes which are used in packing cream etc. In some cases the tubes also contain printed art work .....

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..... he audit certificate itself. The audit was in regard to excise documents like RG-1, Form- 4 register. It is well known that statutory audits by Central Excise authorities do not cover the private and other books of account of the appellant-assessee. In this situation, invoking of the extended period cannot be faulted. We find no reason to grant stay in regard to duty demand. The appellant is there .....

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