1992 (1) TMI 205

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....hri K.M. Mondal, SDR, for the Respondents. [Order per : R. Jayaraman, Member (T)]. - For hearing the applicants appeal on merits, they are required to deposit a sum of Rs. 6,09,768/- towards duty and Rs. 25,000/- towards penalty. Their plant and machinery have been ordered confiscation but allowed redemption on payment of fine of Rs. 20,000/- in lieu of confiscation. 2. Shri Willingdon Christi....

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....l test conducted in the year 1987. He, therefore, pleaded that the entire demand is hit by time bar. Moreover, the applicants being Public Sector Undertaking cannot have an intention to evade payment of duty. 3. Shri Mondal, the ld. SDR, referred to the relevant findings of the Collector to show that the declaration in the classification list was found to be not correct on the basis of test repor....