1998 (7) TMI 254

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....rwal, SDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. -  Short question involved herein is whether demand of duty for the period September, 1988 to August, 1989 against the show cause notice dated 15-6-1990 for declaring the goods in the classification list as watch crystals is barred by time when the authorities find that it is watch glass. 1.1. Learned Advocate s....

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....herefore, submits that there is absolutely no mis-description of goods made by the appellants in the classification list. The finding of the lower authority that there was a mis-declaration in the classification list is without any basis. Accordingly, he submits that the show cause notice dated 15-6-1990 for the period September, 1988 to August, 1989 is barred by time in- asmuch as, in the aforesa....