1999 (4) TMI 179

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....s Notification 105/80. It is contended that these declarations had been filed in time for the periods 1980-81 to 1990-91, although this is a matter of doubt as will presently be seen. It is further contended that no dispute was raised by the department subsequent to filing these declarations. The department however issued notice dated 9-7-1991 alleging that appellant did not pay duty on the mild steel pipes manufactured and cleared without payment of duty from 20-5-1988 to 10-5-1991. The notice also proposed confiscation of a consignment seized from the appellant's premises. 2. The assessee took the stand, in reply to the notice, that it had filed declarations claiming the notification granting exemption from payment of duty to the ....

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....enuinely under the impression that no duty was payable had no intention to evade payment of duty and hence the demand is barred by limitation. The Supreme Court's judgement in Tamil Nadu Housing Board v. C.C.E. - 1994 (74) E.L.T. 9 (S.C.) = 1994 (55) ECR 7(S.C.) is cited in support. 5. The departmental representative adopts the reasonings in the impugned order. 6. It is first of all not very clear as to whether all the declarations stated to have been filed for 1980-81, 1981-82, 1982-83, 1983-84, 1987-88, 1988-89, 1989-90 and 1990-91 had actually been filed and if so whether they were filed within the appropriate time. 7. In addition to seeing the photocopies produced in the appeal, I have seen the original produced ....