2012 (8) TMI 569

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....pondent   Per : S.S.Kang   Revenue filed this appeal against the impugned order passed by the Commissioner of Central Excise whereby the Commissioner of Central Excise dropped the demand beyond the normal period of limitation as time barred. 2. The brief facts of the case are that the respondents are engaged in the manufacture of IC engines and cleared certain quantity of goods ....

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....n on the part of the Respondents. Hence, the duty is rightly demanded by invoking the extended period of limitation. 4. The contention of the Respondents is that they have filed classification declaration in the year 1996 before the clearance of the goods claiming the benefit of Notification. Subsequently the Respondents also filed necessary monthly returns alongwith copy of invoices showing cl....

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....essed the material fact with intent to evade payment of duty. The respondent also relied on the Tribunal s decision in the case of Goa Paints & Allied products vs. CCE, Goa 2001 (127)ELT 489 wherein the Tribunal in a similar situation held that the demand beyond the normal period is not sustainable. 5. We find that the respondents filed classification declaration as required during the period i....