2004 (10) TMI 358

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...., Advocate, for the Appellant. Shri S.M. Tata, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  Demand of duty of Rs. 4,97,623/- has been confirmed on parts of Light Recovery Vehicles falling under Chapter Heading 87.08 manufactured and cleared for captive consumption during the period January 1997 to January 2001 and penalty of equal amount has been impo....

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....motor vehicles. The further submission on this point is that the appellants cannot be held guilty of any suppression as the classification declaration itself has been relied upon for invoking the extended period of limitation. We see no merit in this plea for the reason that parts and accessories of Light Recovery Vehicles (such as platform, side cover, search light support etc.) were nowhere show....