2000 (5) TMI 812

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....dvocates, for the Appellant. Shri G.R. Dev, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - We have heard both sides on the application, and on the issue of limitation. 2. The contention in the application, that the Tribunal has not, after having recorded the arguments on limitation, come to any finding on it, has to be accepted. There is no finding on this asp....

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....he inputs. The declaration filed by the appellant does not say anything about the function, and under the rules it was not required to say so. In that case, there can be no basis for the charge that the true function was suppressed, and it was open to the department to enquire and ascertain the functions of these goods. There is nothing to show that this was done. 4. It would then follow t....