1997 (11) TMI 222

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....for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by M/s. Paisa Fund Glass Works against the impugned order passed by Collector of Central Excise, Pune. 2.  Duty was demanded on the ground that the appellants have cleared the products Refractoryware etc. at Nil rate of duty even after crossing the exemption limit of Rs. 30 lakhs in respect of m....

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....their responsibility, department was justified in invoking the larger period. 4. We find that show cause notice was issued on 19-10-1988 on the ground that they have crossed the exemption limit from 4-11-1986 and 16-10-1987 during the financial years 1986-87 and 1987-88. It was the contention of the party that they have cleared their excisable goods and furnished the RT 12 returns for ever....