1996 (7) TMI 376

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....y, DR, for the Respondent. [Order per : V.P. Gulati, Member (T)]. -  The issue in the appeal relates to classification of the goods which are manufactured out of manufacture of raw glass fibre. A plea has also been taken before the lower authority in regard to invoking the longer period of limitation for demand of duty. 2.  Shri K. Narayanan, learned Counsel for the appellants r....

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....ed to us. It is mentioned therein that the article in question is manufactured by laminating the glass fabric by using plastic materials and moulding them into article. A reading of Heading 70.14 shows that article which are covered therein are the ones which would be manufactured directly from glass fibre as evidenced by the example given therein. In our view the Heading 70.14 therefore would not....

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....ellants in reply to the show cause notice submitted that the omission was bona fide and in this regard they had taken the following plea in the reply to the show cause notice. Though ignorance of law is no excuse for the consequences it could certainly be pleaded as a valid defence for the application of the shorter period of six months. We may be permitted to submit our duty liability by way o....

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....d of limitation could be invoked. He has pleaded that for that reason, the order of demand of duty is not proper. 5. Heard the learned DR. 6. We observe that the lower authority has not entered any finding in regard to the plea of the appellants against invoking the longer period of limitation in terms of the proviso to Section 11A of the CESA, 1944. For this reason, the lower auth....