2000 (8) TMI 835

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.... Shri K.K. Banerjee, Advcoate, for the Respondent [Order per : Archana Wadhwa, Member (J)]. -  The Revenue in their Memo of Appeal has stated that M/s. Dabur (I) Ltd. are engaged in the manufacture of 'Gulabari' (commonly know as Rose Water) and cleared the said goods at nil rate of duty by availing the benefit of exemption Notification No. 32/89 dated 1-3-1989 by classifying the sai....

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....ved that the respondents also enclosed labels of various products along with the Classification List which was approved by the proper officer, after verification by Inspector and Superintendent of Range. The approval was granted on 29-1-1989 and for a period of seven years, 'Gulabari' was being cleared by the respondents at nil rate of duty. He has held that in these circumstances, extended period....

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....e act of concealment on the part of the respondents. In support, reference has also been made to number of decisions. 5. It is the well-settled principle of law which stands duly clarified by the Honorable Supreme Court in a number of judgments that once the Classification List is filed and approved by the proper officer, the longer period cannot be justifiably invoked in the absence of an....