2013 (6) TMI 298

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.... After hearing both the sides, we find that the duty of Rs. 2,72,194/- stand confirmed against the appellant alonwith penalty of identical amount on the ground that during the course of manufacture of blanket, processed and woolen fabrics of wool come into existence. Though the said fabric is being used by the appellant captively, the revenue has held that the benefit of captive consumption Notifi....

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....their final product. The demand is also assailed on the point of limitation. 3. We are of the view that the appeal can be disposed of on the ground of limitation itself. The revenue has not shown any malafide suppression or mis-statement on the part of the assessee. Further, revenue is also expected to know that in a unit manufacturing blanket, the blanketing in running length would invariable ....