1993 (1) TMI 252

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....ufactured by the appellants. Whether these products were classifiable under Tariff Item 29A as held by the Department or to be classifiable under Tariff Item 68 as claimed by the appellants is for our consideration in this appeal. 3. Shri V. Sridharan, the learned Advocate appearing for the appellants submitted that though several points have been taken in the grounds of appeal, he is not pressing all of them except on point of limitation. Accordingly, he confined to the time bar issue. He said that demand was clearly barred by time since the show cause notice dated 7-3-84 was issued for raising the demand for the period 30-1-82 to 30-3-83 and it was beyond the period of six months. He contended that neither specifically allegation ....

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....that they have procured the premises and the machinery from Shri Mahesh Anand on lease by enclosing the copy of the lease deed as can be seen from the records. He also drew our attention to the relevant portion in the lease deed submitted on 20th January, 1982 that Mahesh Anand was in possession of the premises shown in the accompanying site plan measuring approximately 17 sq. feet with a shed over it at the back of this factory, Chandra Industries situated on G.T. Road, Jallandhar spare to lease out and machinery shown in the Schedule-A to hire out. He also submitted that the appellants were also intimated by the Department as per letter, dated 20th January, 1982 that since the appellants are manufacturing cabinets for refrigerating applia....