2000 (5) TMI 765

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....ndent. [Order per : Archana Wadhwa, Member (J)]. - After hearing both the sides duly represented by Shri B.J. Mookherjee, ld. Adv. and Shri R.K. Roy, ld. JDR, we feel that the appeal can be disposed of on the short point of limitation. Show cause notice in the present case was issued on 5-9-1990 for the period 1-3-1988 to 20-9-1989 raising demand of duty of Rs. 10,71,429/- in respect of plate s....

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....onally declared plate shearings under the broad head waste and scrap and have tried to suppress the fact of use of the product to the department and also the fact that the shearings in question is of re-rolable nature. He submits that by not disclosing the complete facts to the department, the appellants have proved their intention to evade payment of duty. As such apart from confirming the demand....