TMI Blog2013 (11) TMI 1078X X X X Extracts X X X X X X X X Extracts X X X X ..... ng - The claim of Limitation is a mixed question of law and facts and the findings as regards whether there was an intention to evade duty or not, can be gone into only when the matter is being heard at the time of final disposal - the appellant was supposed to be aware of the law and having not followed the law, the question of limitation needs deeper consideration - the appellant has not made o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th interest and imposed penalty on the ground that the appellant has not discharged the Central Excise duty on the goods manufactured on job work basis. 3. Ld. Counsel would submit that the demand of duty has arisen on an Audit conducted of the records maintained by assessee. It is his submission that the demand of duty has been worked out on the items which were job worked and is not disputed, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant being a unit registered with the Central Excise Department, should have known the law and should have filed declaration as required even under Notification No.84/1994, which is being relied upon by the assessee. 5. On careful consideration of the submissions made by both sides, we find that the issue involved in this case is regarding non-discharge of duty leviable on the goods which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case laws can be considered at the time of final disposal of appeal, as the distinguishing factor is that the appellant herein is registered with Central Excise department and is supposed to know the law as is prevailing. As regards the claim of the ld. Counsel regarding the limitation, we find that it is a mixed question of law and facts and the findings as regards whether there was an inten ..... X X X X Extracts X X X X X X X X Extracts X X X X
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