1998 (12) TMI 178

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.... Shri R.S. Sangia, JDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. - Learned Advocate Shri A.R. Madhav Rao prays for waiver of pre-deposit and stay of recovery of Rs. 23,45,605/- demand as duty for the period 1-4-1993 to June, 1995 against a show cause notice dated 23-6-1997. He also prays for similar treatment for penalty of equivalent amount imposed under Section 11AC of t....

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....anks in sheets. Learned Advocate, therefore, submits that in the face of the declaration made by them in the classification list which was duly approved by the concerned Authority, the allegation of wilful mis-statement or mis-declaration cannot be sustained. He, therefore, submits that on this score alone, the demand of duty is unsustainable because show cause notice has been issued well beyond s....

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....s of the Adjudicating Authority regarding the suppression of facts. The said Authority has held that by not giving correct declaration in the classification list, the applicant has misled the department and, therefore, larger period of demand of duty has been rightly invoked. We are unable to comprehend this finding of the Adjudicating Authority in the face of the declaration made by the applicant....