1995 (10) TMI 130

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lingdon Christian, Advocate, for the Respondent. [Order per : R. Jayaraman, Member (T)]. - The appeal is from the Revenue against the Order-in-Appeal No. M-215/BRD-134/86 dated 2-4-1986 allowing the appeal of the respondent only on the ground that the demand is time barred, without going into the merits. 2. Shri Gurdeep Singh, the ld. JDR mainly pleads that though the show cause noti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es carried out by the respondent. Hence the Collector (A) is not justified in setting aside the demand for the entire period. 3. Shri Willingdon Christian the ld. Adv. pleads that during the period there was a genuine doubt even among the officers regarding classification of master batches and the matter was discussed in the Collectors' conference and the Tariff advice was issued under Boa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re was no wilful intention of suppressing any material factors. They also furnished all the figures and in the declaration filed by them, the value of clearances have been given for the previous year 1979-80. 4. After hearing both the sides, we find that in this case as seen from the deliberations of the Collectors' conference that in regard to the question of classification of master batc....