TMI Blog2019 (10) TMI 1214X X X X Extracts X X X X X X X X Extracts X X X X ..... n were informed to the Revenue vide their letter dt.18.5.2004 as well as their ER-2 returns. Therefore, the fact of manufacturing of goods in question and its classification thereof was in the knowledge of the department. In that circumstance, the extended period of limitation is not invokable. The whole of the demand raised against the appellant by invoking the extended period of limitation, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture of miscellaneous edible preparations such as ready to Eat Food Items. On the basis of intelligence, the factory of the appellant was visited on 28.4.2006 and it was informed by Shri Rakesh Wadhwa, Deputy Manager of the appellant that the miscellaneous edible preparations such as ready to Eat Food Items are classifiable under sub heading 20049000. The Revenue was of the view that the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow cause notice was issued by invoking the extended period of limitation. It is his submission that the appellant was filing their regular ER-2 returns and the show cause notice alleged that on the basis of ER-2 returns, they came to know that the appellant misclassifying the product under 200110 upto April 2005, and under sub heading 20049000 from May,2005 to February, 2006 and under sub heading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, the demand is rightly confirmed against them by invoking the extended period of limitation. 5. Heard the parties and considered the submissions. 6. We find that the product manufactured by the appellant and its classification were informed to the Revenue vide their letter dt.18.5.2004 as well as their ER-2 returns. Therefore, the fact of manufacturing of goo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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