2008 (8) TMI 662

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....N.J. Kumaresh, SDR, for the Respondent. [Order per : P. Karthikeyan, Member (T)].  - This is an appeal filed by M/s. Rallis India Ltd. In the impugned order, the Commissioner (Appeals) sustained the order of the original authority demanding duty of Rs. 11,026/- not paid by the assessee on clearances of its final products during the period 27-2-93 to 24-1-96. The appellant cleared certai....

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....ned the demand and penalty. 2. The grounds taken by the appellants are reiterated by the learned counsel. It is submitted that there was no suppression of fact with intention to evade payment of duty and, therefore, the demand confirmed pursuant to a show cause notice invoking extended period was not sustainable. Penalty could not be imposed under Section 11AC as the transactions had taken....