2002 (8) TMI 659

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....r, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Vide the impugned order the authorities below have confirmed demand of duty against the appellants by classifying the zinc dross under Chapter 79 as against the appellants' claim for its classification under Chapter 26. 2. Shri K.K. Banerjee, ld. Advocate appearing for the appellant, fairly admits that the issue ....

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....pproved by the proper officer. Drawing our attention to the reasoning of the Commissioner in his impugned order he submits that he has invoked the extended period by observing that the appellants have contravened various provisions of central excise law and got the product mis-classified by suppressing material information from the department with the sole intent to evade payment of duty. He submi....

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....e from 1-3-88 which was duly approved by the proper officer. The period involved in the present case is 1-3-88 to 31-7-89 and the show cause notice was issued in July, 1992 i.e. much beyond the normal period of limitation. The reasoning of the Commissioner that they suppressed material facts from the Revenue and got the product mis-classified does not impress us inasmuch as there is nothing in the....