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TMI Blog2014 (11) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent : Sri D.K. Saha, Consultant (A.R.) JUDGEMENT Per DR. D.M. MISRA; This is an appeal filed by the Revenue against Order-in-Appeal No.49/KOL-IV/2007 dated-30/03/2007. 2. Briefly stated the facts of the case are that the respondent assesse manufactured 'Bleached Woven Fabrics' and cleared it classifying the same under Chapter Sub-Heading 5310.21 of CETA, 1985. Show cause cum demand notice wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommr. (Appeal) considering the issue of limitation in issuing the demand notice held that since the respondent assesse had declared their product as decorative fabrics in their classification declaration filed under erstwhile Rule 173B of Central Excise Rules,1944 therefore, no suppression of facts occurred, consequently the demand is barred by limitation. Accordingly, he allowed the Appeal of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eir product as 'Bleached Oven Fabrics' in the declaration filed under erstwhile Rule 173B, but in the remark column of the declaration, the assesse had intentionally did not mention the appropriate rate of cess applicable to the 'decorative fabrics'. 9. We find that the Ld. Commissioner after analyzing the evidences on record observed on the aspect of limitation as follows: &nb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the appellant under Rule 173B (w.e.f. 01.4.2000), it is found that the appellant showed cess in the 'Remarks' column in respect of all the products under two categories viz. Hessian and Sacking. There is nothing on record to establish that during the material period the appellant was aware of the fact that the impugned goods would attract cess as applicable to 'Decorative Fabrics'. Furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vention of the Act or rules with the intent to evade payment of duty in the instant case. Hence there is no justification for invoking longer period of time. The demand for the period from July, 2000 to June, 2001 issued on 09.07.2004 is therefore barred by limitation and the same is not maintainable. When the demand fails to survive, the question of charging interest thereon and imposition of pen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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