2003 (4) TMI 419

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....e Respondent. [Order per : Gowri Shankar, Member (T)]. - The order of the Commissioner (Appeals) disposed of two appeals before him. The appeal by the Commissioner is only limited to his order setting aside the demand for duty on the goods manufactured and cleared by the respondent. 2. The respondent was, at the relevant time, engaged in the manufacture of goods and had filed lists classi....

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.... notice. On appeal, the Commissioner (Appeals) accepted the contention of the assessee that the lapse of nearly two years between the order of the Assistant Commissioner finalising the assessment and the finalisation of the RT 12 Returns was unjustified and unexplained and therefore the relevant date should be the one on which the classification list was finally approved. The Commissioner's appeal....

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....al & Toilet Preparations (Excise Duties) Rules, 1956 was ultra vires of Article 14 of the Constitution as it did not provide for any time limit for recovery of the duty. The Court itself emphasised that no hard and fast rules can be laid down in this regard. What is reasonable depends upon the facts of each case. We do not find this judgment of the Supreme Court to be an authority for the proposit....