2009 (8) TMI 915

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....nt is engaged in the manufacture of different types of soaps falling under Chapter 34 of the Central Excise Act and were availing the benefit of Modvat credit on the inputs used in the manufacture of the final product. During the course of packing of the soaps, some waste paper and waste plastic arises in the process. The said waste material originating during the course of the packing of the soap....

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....1,58,950/- (Rupees one lakh fifty eight thousand nine hundred and fifty only) along with confirmation of interest. Appeal against the above order did not succeed before Commissioner (Appeals). Hence the present appeal. 3. After hearing both the sides we find that the lower authorities have classified the waste paper and scrap emerging during the course of packing of the soap under Heading 4702.90....

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....t judgment in the case of Union of India v. Indian Aluminum Company Ltd. reported in 1995 (77) E.L.T. 268 (S.C.) laying down that everything sold in the market is not necessarily a marketable commodity known to the commerce. 4. The appellants have also assailed the impugned order on the point of limitation, the demand having been raised on 20-2-2001, for the period March 96 to December 99. Learne....

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....find force in the appellant's contention of the demand being barred by limitation. Merely because no classification list was filed, by itself is no ground for invocation of longer period of limitation, as observed by the Hon'ble Supreme Court in the case of Padmini Products [1989 (43) E.L.T. 195 (S.C.)]. What is relevant is that there should be mala fide intention on the part of the assessee leadi....