TMI Blog2006 (5) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent. [Order per : C.N.B. Nair, Member (T)].- Heard both the sides and perused record. The demand is for the period May, 1999 to July, 2001. The same was raised through show cause notice dated 12-7-2002. 2. The appellants contended before the lower authorities that the demand is beyond the period of limitation permissible inasmuch as there was no suppression or mis-statement of f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clared the impugned product as under - Cotton Yarn (other than sewing thread) containing 85% or more by weight of Cotton - Cotton yarn, not containing Synthetic Staple fibre Core Spun-i.e. Cotton/Lycra Yarn 93/7 Single-52.05 Multiple (folded)-52.05 In the foot note of the above declaration, it has been mentioned that the raw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ending after classifying the same under Heading No. 56.06 by the revenue. 3. Thus, the finding of the Commissioner (Appeals) on the issue of limitation is that the nowhere the Appellants had declared that the impugned Lycra Yarn consists of elastic/stretching characteristics or intended use of the same or mention of the fact that it can be used for weaving of fabrics unlike the gimped yarn. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication, Revenue could have asked the appellants for details before assessing the products. In the present case, it is also seen that there was much correspondence between parties before order of classification. 4. It is clear from the above that the element of suppression of facts which is required for making the demand during the extended period, is absent in the present case. Therefore, dema ..... X X X X Extracts X X X X X X X X Extracts X X X X
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