2009 (6) TMI 814

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....llant. Shri J.S. Negi, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Demand of duty Rs. 72,077/- has been confirmed against the appellants on the ground that Svit-C Powder and Alpromax Granules manufactured by them and cleared under Chapter 30 are classifiable under Chapters 17 & 21 of the Central Excise Tariff Act, 1985. As such, demand of duty was raised aga....

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....entral Excise Rules, claiming the classification of both the products under Chapter 30. As such, claim made by the appellant was never objected by the Revenue. He has also placed on records the Modvat declarations indicating various ingredients used in the manufacture of both the products. As such, he submits that there was no suppression or mis-statement with any mala fide intent to evade duty. L....

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....tation cannot be made available subsequently. We have also seen the Modvat declaration filed by the appellants, declaring the entire ingredients used in the manufacture of the said products. As such, we are of the view that appellants cannot be said to be attributed with any mala fide intention or suppression on their part, so as to justify invoking longer period of limitation. Accordingly, we hol....