2009 (5) TMI 219

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.... Shri R.P. Meena, SDR, for the Appellant. Shri M.N. Bharathi, Advocate, for the Respondent. [Order per: Jyoti Balasundaram, Vice-President]. - We have heard both sides on the appeal against the order of the Commissioner of Central Excise (Appeals) who while holding that battery boxes, lavatory inlays, door frames, seat frames supplied to Indian Railways and the Integral Coach Factory by th....

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.... the acceptance by the Commissioner (Appeals) of the assessee's plea that they were under a bona fide belief and therefore no mala fide with intention to evade payment of duty can be attributed to the assessees. In this view of the matter, the findings of the Commissioner (Appeals) that the assessees were under bona fide belief and therefore the demand is time-barred, has not been successfully cha....