1993 (1) TMI 178

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....ndent. [Order]. - This is an appeal directed against the order in original bearing No. Addl. Collr. 72/89, dated 21-7-1989. In the aforesaid order the Addl. Collector has invoked the extended period and confirmed the duty demand for a sum of Rs. 8,186 and also imposed a penalty of Rs. 5000/- on the appellants. 2. The facts of the case are that certain goods were cleared from the appellant....

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....goods. It was also alleged that the fact that the processes amount to remanufacture was not revealed to the Department. In the adjudication proceedings, the aforesaid allegations were confirmed resulting in filing of the present appeal. 3. After hearing both the sides and also perusing the relevant gate- passes as also the D-3 declarations filed for the receipt of the duty paid goods, the fo....