1997 (12) TMI 390

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....ia, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - Vide show cause notice dated 31-7-1986, it was alleged that the present appellants had evaded duty amounting to Rs. 6,50,884.55. This demand arose on three different counts. The Collector, in his impugned order, dropped the proceedings in respect of two counts but confirmed the demand amounting to Rs. 9,26,991.70. The gr....

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....d on 31-7-1986 whereas the demand for duty arose during the period February and March, 1984. He stated that the extended period invoked by the show cause notice was not sustainable and that the demand was hit by limitation. He stated that vide two letters dated 1-2-1984 and 7-2-1984, the assessees had informed the department that due to several complaints on account of bad quality, the assessees h....

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....lly assessed. It was his claim that since the department was in the know of the facts at all times, the extended period could not be invoked. 3. Shri Santhanam also argued on merits. 4. Ld. DR defended the Collector's order on his logic. 5. We have carefully considered the submissions made before us. The Collector observed that these letters should not be taken to be due in....