2014 (1) TMI 1161

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.... The applicants are engaged in the manufacture of dry mix plaster. There is a demand of duty of Rs.2,00,46,367/- along with interest and penalty for the period from August, 2004 to March 2009 on the products namely (i) Ramco Super Fine, (ii) Ramco Tile Fix and (iii) Ramco Super Plaster classifying the products under 3214 0000, 3506 0000 and 2525 0000 respectively. 2. The learned consultant a....

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....uppression of facts insofar as they have not disclosed the literature which was unearthed by the audit party. He further submits that they have mis-declared the product as dry mix plaster. He also submits that the Commissioner has given a detailed finding on this issue. 4. After hearing both sides and on perusal of the records, it is seen from the impugned order that the Commissioner observed t....