2013 (6) TMI 298

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..... enue has not shown any malafide suppression or mis-statement on the part of the assessee. Further, revenue is also expected to know that in a unit manufacturing blanket, the blanketing in running length would invariable come into existence. As such in the absence of any evidence to reflect upon the appellant’s malafide intention, demand confirmed by invoking the longer period of limitation is unsu .....

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..... ) Act, 1957. Accordingly, the said duty stand raised by way of issue of show cause notice dated 3.11.98 proposing confirmation of duty for the period 1994-95 to 1997-1998. 2. It is seen that the appellant have taken a specific stand that the said intermediate goods is nothing but blanketing which comes into existence in running length and is further cut and tailored to blanket. Inasmuch as the s .....

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