2014 (11) TMI 200

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....fying the same under Chapter Sub-Heading 5310.21 of CETA, 1985. Show cause cum demand notice was issued to them alleging that the respondent had short paid cess of Rs. 5,00,533/- on 2018.125 MT of 'Bleached Oven Fabrics' cleared during the period July 2000 to June 2001 without discharging appropriate jute cess @ 457/- as applicable but paid @209/- per MT. On adjudication, the demand had been confirmed and penalty of equivalent amount was imposed under Section 11AC of CEA, 1944. 3. Aggrieved by the said order, the respondent assesee preferred an appeal before the Ld. Commissioner (Appeals). The Ld. Commissioner (Appeals) after taking into consideration the opinion of Dy. Director of the Office of the Jute Commissioner held that the bleach....

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....esse had intentionally did not mention the appropriate rate of cess applicable to the 'decorative fabrics'. 9. We find that the Ld. Commissioner after analyzing the evidences on record observed on the aspect of limitation as follows:               The impugned demand notice was issued on 09.07.2004, invoking the proviso to Section 11A (1) for the recovery of differential amount of Cess pertaining to the period from July, 2000 to June, 2001. In the purported notice, it was alleged that the appellant cleared the impugned goods on payment of Cess as applicable to 'Hessian' instead of 'Decorative Fabrics' by wilful mis-statement of facts with the intent to evade payment of a....