1997 (6) TMI 219

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....M. Mondal, SDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Application is for waiver of pre-deposit of duty of 69.16 lakhs approximately and penalty of Rs. 69 lakhs. 2. Advocate for the applicant contends that the demand for duty has been confirmed on the finding of the Commissioner that goods described as "foundry fluxes" were during the period January 1991 to 19....

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....ts in the decision of this Tribunal in Indian Industries Ltd. v. C.C.E. - 1996 (88) E.L.T. 510. He further contends that the entire demand is barred by limitation, having been issued in February 1996 for credit taken between 1991 and 1993; applicant had made a declaration as required by law and there has been no mistake or suppression. 3. Departmental representative contends that the goods....