2000 (3) TMI 789

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Shri A. Ashokan, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appellant, in the classification list filed during the relevant period, in addition to declaring the excisable goods manufactured by it, stated that it purified a large number of chemicals, the names of which it gave, and mentioned that this purification did not amount to manufacture. The department, des....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... manufacture. The other contention is that the demand is barred by limitation. The department had been made aware of the fact of purification of the chemical and took no action. Therefore the extended period is not available. 3. The notice to show cause alleges that appellant had furnished incorrect particulars by claiming the product to be non-excisable. This point is what the Commissioner ....