2000 (11) TMI 371

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....pin Garg, Advocate, for the Respondents. [Order per : P.S. Bajaj, Member (J)]. -  In this appeal, Revenue has challenged the validity of the impugned order-in-original dated 24-1-1994 passed by the Collector vide which he had dropped his proceedings for recovery of the short-paid duty on the melting scrap, against the respondents. 2. The respondents are engaged in the manufactur....

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...., 1983. The respondents contested correctness of the notice and maintained that there was no mis-declaration of the scrap by them and that they had correctly paid the duty on it. They also alleged that the duty demand was time barred. The Collector through impugned order, dropped the proceedings against the respondents on the ground that the Revenue had no case on merits and that the demand was ti....

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....red as the extended period under Section 11A of the Act could be invoked against them. 6. Admittedly, the respondents made clearances of the scrap by describing as re-rolling scrap under the approved classification lists. No objection was raised by the Excise Department at the time of clearances of the goods, regarding the mis-declaration of the scrap. The respondents also filed RT 12 retu....

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....ail the benefit of Notification No. 54/80. No allegations of fraud, collusion or intentional mis-declaration of the product had been attributed to the respondents. That being so, the demand for disputed period October, 1982 to April, 1983 on the basis of show cause notice dated 22.9.84 has been rightly held to be time barred by the Cellector. 8. It may also be mentioned that even the deman....