2002 (6) TMI 418

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.....B. Nair, Member (T)]. - This appeal involves a duty demand of Rs. 23,512/- and equal amount of penalty. The circumstances leading to the passing of the impugned order are that the appellants are manufacturers of rubber products like conveyor belt, rubber sheet, TR belt, etc. For the manufacture of these final products, the appellants prepared compounded rubber, which is liable to duty under Hea....

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....e notice for the recovery of the amount was issued only on 28-8-98 i.e. more than 4 years after levying the short duty. 2. The appellants have not appeared for hearing but have requested for decision of the appeal. While the levy is not contested on merits, the appellants have contended that the issue of show cause notice by resorting to proviso to Section 11A of the Central Excise Act was n....