2010 (2) TMI 615

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.... REPRESENTED BY :        Shri K.K. Banerjee, Advocate, for the Appellant. Shri J.A. Khan, SDR, for the Respondent. [Order per : S.S. Kang, Vice President]. - Heard both sides. 2. The Appeal is being taken up in pursuance to the remand order dated 27-11-2008 passed by the Hon'ble Supreme Court [2009 (236) E.L.T. A54 (S.C.)]. 3. The Hon'ble Supreme....

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.... of duty. 5. The Appellant argued on merits as well as on time bar. On the issue of time bar the contention of Appellant is that they received a letter dated 10-9-1996 from the Office of the Assistant Commissioner, Calcutta whereby it has been pointed out that Appellants are manufacturing excisable goods i.e. gay wrapper falling under Heading 4823.19 of the Central Excise Tariff. The Appel....

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.... contention of Revenue is that Appellant never got themselves registered with the Revenue Authorities in spite of writing various letters, all the facts regarding their manufacturing activity were not disclosed by the Appellant, therefore extended period is rightly invoked. The Revenue also argued that the goods in question are classifiable under Chapter 49 of the Tariff. 7. We find that on the....

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....tained registration on 28-12-1996 for manufacture of the goods in question. The present Show Cause Notice was issued on 6-11-1997 for demand of duty for the period 20-12-1996 to 31-3-1997 by invoking extended period of limitation on the ground that Appellant suppressed the material facts with intent to evade payment of duty. As the Revenue was aware of the activity undertaken by the Appellant as o....