2008 (5) TMI 532

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....Respondent. [Order per : Rakesh Kumar, Member (T)]. - This is an appeal by the Executive Engineer, Tubewell Division, Irrigation Department, Sitapur, U.P. against the order-in-original dated 9-5-1991 passed by the Additional Collector of Central Excise, Kanpur by which a duty demand of Rs. 1,06,160/- was confirmed against the appellant in respect of manufacture and clearance of cement concrete ....

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....e notice dated 12-2-85 was issued seeking recovery of duty on cement concrete pipes manufactured by the Irrigation Department and used for its project during 1979-80, 1980-81 and 1981-82 period. 2. The learned Counsel on behalf of the appellant pleaded that, they satisfy the condition of Notification No. 105/80 as the clearances of the item 68 goods manufactured and cleared by Irrigation Dep....

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....by making allegation of deliberate evasion of duty. 4. On considering the contentions from both the sides, the first point which we notice that while the alleged non payment of duty took place during 1979-80, 1980-81, 1981-82 period, the show cause notice was issued only on 12-2-85 and in this show cause notice there was absolutely no allegation of any deliberate intention to evade payment o....