1999 (10) TMI 469

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.... for the Respondents. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, the Order-in-Appeal, dated 22-2-1999 passed by the Commissioner of Central Excise (Appeals), Chandigarh is under challenge. The Commissioner of Central Excise (Appeals) had observed that in the facts and circumstances of the case, no suppression or mis-statement had been established. 2. We ha....

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....le in the show cause notice, it had been alleged that the assessee had mis-classified their products, we do not find any elaboration with regard to alleged suppression or mis- statement on their part. As submitted by the ld. SDR, the mis-classification was alleged as a result of some audit objection. 4. We find that the only allegation in justification of the invocation of the extended perio....