2001 (2) TMI 456

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....t. [Order]. - Revenue filed this appeal against the order-in-appeal, whereby the Commissioner (Appeals), gave a finding that no suppression can be alleged against the respondents. Therefore, the demand is time-barred. 2. Brief facts of the case are that the respondents are engaged in the manufacture of plastic tanks and were availing the benefit of small-scale exemption notification. On 5....

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....d their intermediate product, the finding of the Commissioner (Appeals) that the demand is time-barred, is set aside. 5. The respondents filed necessary declarations for availing the benefit of small-scale exemption and along with these declarations they explained the manufacturing process and while explaining the manufacture process they specifically mentioned that the material is processed....