2000 (3) TMI 832

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....hri L.P. Asthana, Advocate, for the Respondent. [Order per : G.R. Sharma, Member (T)]. -  The Revenue has filed the captioned two appeals on the ground that the Commissioner has erred in holding that the extended period under proviso to Section 11A(1) is not applicable to the cases or the penalties/interests amount imposable/ recoverable under Section 11AC/11AB etc. for the following re....

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....ression of the facts with intent to evade duty as the party was fully aware of the changes made in the 1995-96 Budget. The fact came to the notice of the department when Shri Rajeev Khattar, Executive Director of M/s. Tristar in his statement recorded on 11-12-1996 stated that the exposed surface was made up wholly of synthetic textile material. The goods cleared by both the parties from May, 1995....

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....e common order, the said order of the Commissioner is legal, correct and proper, and (b)   Whether by an order passed under Section 35C of the Act, the Tribunal should modify or set aside the order passed by the Commissioner insofar as it relates to dropping of demands for the period beyond the period of six months in the two cases forming part of single order and pass an order confor....

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....e submits that their case is fully covered by the decision of this Tribunal contained in Final Order Nos. 44-47/2000-D, dt. 11-2-2000 [2000 (119) E.L.T. 325 (Tribunal)]. He therefore, prays that the appeals of the Revenue may be rejected. 4. Heard the rival submissions. Perused the grounds of appeal and the order of the Tribunal dt. 11-2-2000 and other evidence on records. We note that on ....