TaxTMI 
TaxTMI 
1992 (8) TMI 194
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.... the appellant pleaded that he is confining his plea only on the ground of limitation. He has pleaded that the appellant had filed a classification list and claimed exemption under Notification 85/85 and had declared that their clearance would not exceed Rs. 75 lakhs. He pleaded that the appellant's clearance exceeded this limit and they continued to avail of the benefit of the Notification. He pleaded no doubt the appellant would not have been eligible for lower rate of taxation under the said notification even for clearances made earlier on their crossing the limit of Rs. 75 lakhs, but does not mean that the appellant had suppressed any fact from the authorities. His attention was drawn to the findings of the learned lower authority that ....
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....lso. When the Notification provides certain limits for availing the benefit of the Notification and the assessees opt for the benefit under such a notification the burden is on them to come forward to make the Department aware about the total value of the clearances. The appellants have not done so in the present case. In view of this in the facts of this case we hold that the provisions of law as invoked against the appellant have been correctly invokable by the learned lower authority. We therefore hold that the duty has been correctly demanded from the appellant and the penalty rightly levied against them for their failure to come forward to reveal the facts regarding the total value of the clearances. We would like to further observe th....