2002 (10) TMI 390

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....Appellant. Shri A.K. Jain, SDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. -  The appellant filed this appeal against the adjudication order passed by the Commissioner of Central Excise. 2. The appellants are engaged in the process of calcination of raw pyrophyllite. A SCN dt. 13-6-1996 was issued to the appellant for demand of duty for the period 1-4-1995 to 12....

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....pellant. Therefore, the demand is time barred. The appellant aiso argued on merits. 4. The contention of the Revenue is that the appellant never filed declaration in respect of the product though the appellants are claiming that the product in question falls under Chapter Heading 2505.10 of Central Excise Tariff and is exempted by the Notification No. 7/92. 5. The claim of the appe....

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....ue on 2-1-1995 their manufacturing activity and their claim regarding the classification of the goods in question. A SCN was issued on 13-6-1996 for the period 1-4-1995 to 12-10-1995 invoking the extended period of limitation on the ground that the appellant suppressed the fact of manufacture from the Revenue Department and removed the goods with intent to evade payment of duty. In this situation ....