1998 (12) TMI 178

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....spondent. [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 the Central Excises Act, 1944. He submits....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ore, 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 six month's period for the entire period ....