TMI Blog2018 (11) TMI 1311X X X X Extracts X X X X X X X X Extracts X X X X ..... ccordingly, assessee was liable to pay duty at such higher rate, which the assessee had failed to do. The question of nonpayment of duty, is undisputed whether it was deliberate with a view to avoid the duty is question of fact duly addressed by the Commissioner (Appeals), confirming the order of Adjudicating Authority. Appeal dismissed - decided against appellant. - CUSTOMS APPEAL NO. 18 O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s aware about the factual position. Despite which, the Department had invoked extended period of limitation, which according to the Counsel, in the present case, could not be done. 3. The Tribunal in the impugned judgment focused mainly on the question of limitation and rejected the Appellant's contention that extended period of limitation was not available to the Department, since full fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled to do. 6. We are in agreement with the view of the Tribunal, more particularly in the context of the question of limitation. The question of nonpayment of duty, is undisputed whether it was deliberate with a view to avoid the duty is question of fact duly addressed by the Commissioner (Appeals), confirming the order of Adjudicating Authority. 7. The flavour of the order of the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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