2014 (12) TMI 275

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.... and 58 of the Central Excise Tariff. The period of dispute in this case is from July, 1995 to September, 1996. A show cause notice, dated 22-6-2000 was issued to the appellant for demand of duty amounting to Rs. 1,49,695/- on weaving hard waste, and chindi waste and duty amounting to Rs. 2,46,804/- on selvedges waste along with interest thereon under Section 11AB and also for imposition of penalty. The duty was demanded on these items on the ground that both were excisable but still the same had been cleared without payment of duty. The demand of duty had been made by invoking longer limitation period under proviso to Section 11A(1) of the Central Excise Act, 1944. The above show cause notice was adjudicated by the Joint Commissioner vide ....

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.... hard waste, chindi waste and selvedges waste, that neither the show cause notice nor the order-in-original passed by the Joint Commissioner and order-in-appeal passed by the Commissioner (Appeals) mention as to under which tariff heading these items are chargeable to central excise duty, that during the period of dispute, the appellant were filing classification declarations wherein these items had been declared and exemption under Notification No. 27/95-C.E. had been claimed, but no objection was raised by the department, that the manufacture and clearance of these items had also been declared in ER-I Returns, that in view of this, the appellant cannot be accused of having suppressed the relevant facts from the department and hence, longe....