2011 (5) TMI 491

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....r: Mrs. Archana Wadhwa:   Being aggrieved with the order passed by Commissioner (Appeals) vide which he has set aside the order of the original adjudicating authority Revenue has filed the present appeal. We have heard Shri R.S. Srova, learned JDR, appearing for the Revenue. Nobody appeared for the respondent.   2. Demand of duty of Rs.1,92,224/- was raised against the respondents by w....

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.... set aside the impugned order.   He also held the demand to be barred by limitation in as much as the duty for the period 2000-01 was raised by way of issuance of a show cause notice on 02.02.05. By relying upon the Hon ble Supreme Court s decision in the case of Padmini Product Vs. CCE reported in 1998 (43) ELT 195 (SC), he observed that mere failure or negligence on the part of the manufac....

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....of excess freight charges was not known to the Revenue in as much as the respondent never disclosed the said fact to escape his duty liability, the suppression of fact with an intent to evade payment of duty was rightly incorporated in the show cause notice. They have accordingly prayed for setting aside the impugned order of Commissioner (Appeals).   4. Learned JDR, Shri R.S. Srova, has bro....

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....e Court stands dismissed in view of the decision of the Hon ble Supreme Court in the case of Baroda Electric Meters. As such we find no infirmity in the views adopted by Commissioner (Appeals) on merits.   5. We also find favour with the findings arrived at by Commissioner (Appeals) in respect of limitation. Merely because the fact of charging more freight was not being disclosed to the Reve....