1996 (11) TMI 166

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.... the demand of duty of Rs. 4,03,469.14. The period involved is 4-8-1988 to 27-3-1989. 2.  The learned Consultant for the appellants has pleaded that so far as the show cause notice was issued beyond the time and longer period of limitation should not have been invoked as there was no allegation of any suppression or intention to evade payment of duty on the part of the appellants. He has p....

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....ed that the appellants were clearing the goods to the customers without bringing the same to the notice of the authorities as to their manufacturing activity and they were also collecting Central Excise duty from the customers while showing the Nil duty payment in the RT 12 returns and also Nil production. There is no explanation from the appellants as to why they were doing so. In the normal cour....

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....ow the production in the RT 12 returns. We observe that once an appellant choose to file RT 12 returns they were expected to show all the particulars of their production in the same. In case they wanted to avail of the benefit of Notification No. 175/86 they should have shown the clearances of the goods at Nil rate of duty. Non-mention of the production in the RT 12 returns clearly point out the f....

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....ificate with them which alone would entitle them to the benefit of Notification. Despite the absence of this certificate they were clearing the goods without payment of duty. It is also another added circumstance which shows that they had all along been evading payment of duty and when they fully well knew that they were not eligible to the benefit of Notification No. 175/86. The certificate now p....