TaxTMI 
TaxTMI 
2003 (2) TMI 431
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....ondent. [Order per : Justice K.K. Usha, President]. - This is an appeal at instance of the assessee challenging the order passed by the Commissioner of Central Excise, Chandigarh dated 28-3-2002. Under the above order the Commissioner had confirmed the duty demand of Rs. 27,3,952 under Rule 9(2) of the Central Excise Rules read with Section 11A of the Act. He also imposed a penalty of an equal ....
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.... covered by the show cause notice was 1-4-94 to 31-10-95. It was alleged that during the relevant period the assessee had used synthetic waste after carding etc. Sample of the yarn drawn from a lot of 57.00 Kg. On 27-3-96 confirmed pre-dominance of synthetic material in it. 3. It was contended before the commissioner that duty demand for the period prior to 26-5-95 cannot be sustained as dur....
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....cted in the present case as the period of demand was from 1-4-94 to 31-10-95. 4. The Commissioner rejected all the contentions raised by the assessee. 5. We heard ld. Counsel for the appellant as well as ld. Departmental Representative. The appellant contended that the entire demand is unsustainable on the ground of limitation for the two reasons, namely, (i) the Departmental officers ....
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....entertained by the appellant as well as similar manufacture that the product is not liable to excise duty. On the other hand, reference to the communication between the Association and the Department would clearly show that the industry was very well aware of the durability of the product. We therefore find that the Commissioner is justified in coming to the conclusion put forward on behalf of the....