TMI Blog2009 (8) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... g sold in the market and recovering some value. This fact by itself cannot be said to be relevant for the purpose of holding such waste and scrap to be marketable and hence excisable item. Extended period of limitation - Held that: - What is relevant is that there should be mala fide intention on the part of the assessee leading to some suppression or misstatement - In the present case, even if the fact of sale of soap waste generated in the factory was not being brought to the knowledge of the Revenue, the same cannot be on the basis of any mala fide - the demand is also hit by the bar of limitation. Appeal allowed - decided in favor of appellant. - E/19/2006 - A/1981/2009-WZB/AHD - Dated:- 26-8-2009 - Ms. Archana Wadhwa and Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before Commissioner (Appeals). Hence the present appeal. 3. After hearing both the sides we find that the lower authorities have classified the waste paper and scrap emerging during the course of packing of the soap under Heading 4702.90 and under Heading 3915.90. It stands strongly contended before us that Chapter 47 relates to paper and the Heading appearing therein is in reference to the waste and scrap of paper originating during the course of manufacture of paper itself. In as much as in the present case they have purchased the paper from the market and it is only the cutting which has been sold as waste material arisen out of the bought out paper used for packing of the soap. It cannot be held that the said activity amounts to manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce in the appellant s contention of the demand being barred by limitation. Merely because no classification list was filed, by itself is no ground for invocation of longer period of limitation, as observed by the Hon ble Supreme Court in the case of Padmini Products [1989 (43) E.L.T. 195 (S.C.)]. What is relevant is that there should be mala fide intention on the part of the assessee leading to some suppression or misstatement. In the present case, we find that even if the fact of sale of soap waste generated in the factory was not being brought to the knowledge of the Revenue, the same cannot be on the basis of any mala fide. As such we are of the view that the demand is also hit by the bar of limitation. 7. In view of the above, we allo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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