2002 (9) TMI 488

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....llant. Shri B.B. Sarkar, D.R., for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The applicants processed embroidery on base fabrics. In terms of Note No. 8 to Chapter 58, the activities of bleaching, etc., were deemed to amount to manufacture. Show cause notice dt. 24-2-2000 alleged that during the period 16-3-1995 to 10-8-1995, the applicants had not paid duty on embroidered fab....

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....s barred by limitation. He submits that the assessees had claimed classification of these goods under sub-heading 5805.90 in March, 1995 but that the department had changed it to sub-heading 5805.19. The appeal against this classification was now pending in the Tribunal. He shows three show cause notices issued in 1995 covering the period 16-3-1995 to 10-8-1995 making the same allegation. He submi....