2003 (11) TMI 492

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.... Shri R.C. Shethi, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The Revenue is aggrieved by the finding in the impugned order of the Commissioner (Appeals) that the demand for the period April, 1997 to Feb., 1999 raised in the show cause notice of 30th March, 2000 is barred by limitation. 2. We have heard both sides. We find that throughout t....

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....ssification of some of the products in dispute depends upon their end-use and there are different Tariff entries for the goods based upon their end-use. In these circumstances, it was required of the department to ascertain from the respondents, the actual use of the goods in dispute. Not having been done so, it is not open to the department to charge the respondents with suppression of relevant i....