2001 (9) TMI 395

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....llant. Shri M.H. Patil, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The respondent herein are engaged in the manufacture of Thermowells, Instrument Cables, Control Cables and Process Control Equipment, etc., falling under Chapters 85 and 90 of the Schedule to the Central Excise Tariff Act, 1985. Show cause notice dated 5-8-1993 was issued to them proposin....

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....the respondent states that the demand of Rs. 9,706/- has already been paid by the respondent and he is not contesting the submission of the Revenue that the goods involved on this count was actually manufactured by the respondent and he is giving up the claim that the tempo in which the goods was seized contained goods traded by them. Therefore we are left to decide two issues, namely correct clas....

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.... goods under Chapter 85 is not correct. 6. Coming to the charge of undervaluation we note that the assessee/respondent had cited several decisions before the learned Commissioner to show that they and Sensotherm India Pvt. Ltd. were not related persons. They had also further argued that the demand on this ground is barred by limitation. The Revenue's appeal does not cite any other case law....