2006 (12) TMI 308

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....ate, for the Appellant. Shri S.M., DR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  Heard both sides and perused the record. 2. The duty demand is being challenged, inter alia, on the ground of limitation. The submission is that the appellant had declared full facts while claiming small-scale exemption and therefore, there is suppression or mis-declaration of....

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....eded Rs. 3 crores. As already noted, the appellant had declared the full value of its clearances and it would have been evident to even a casual reader of the declaration that aggregate clearance had exceeded Rs. 3 crores. Thus, full factual information remained disclosed to the Revenue when it granted the benefit of the exemption notification. 5. The justification found in the impugned or....