1984 (4) TMI 302

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....959. They have been exporting part of their products to their customers in Nepal. The total value of such clearances during the period 26-9-1979 to 19-3-1981 amounted to Rs. 1,84,272.98 paise. The appellants have urged that they are small scale unit. Since the goods manufactured by them fall under T.I. 68 of the Central Excise Tariff, their goods were exempted from payment of Central Excise duty under Notifications No. 89/79-C.E., dated 1-3-1979 and 105/80-C.E., dated 16-9-1980. They were also exempted from the licensing control under Notification No. 111/78-C.E., dated 9-5-1978, as amended by Notification No. 2/81-C.E., dated 17-1-1981. They stated that they had filed necessary declarations and their total clearances never exceeded 80% of ....

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....rities. The said goods were also duly entered into the relevant sales register, which were examined by the concerned Excise authorities, and there was no allegation of surreptitious or clandestine removal of the goods or suppression of facts in the show cause notice issued to the appellants. Shri Kohli cited the following cases in support of his contention that in the circumstances of the case the extended period of 5 years could not be applied and the demand of duty should be considered as time barred : (i) Rabindra Steel Ltd., Nagpur v. Collector of Central Excise, Nagpur, 1983 ECR 295-D; (ii) Collector of Central Excise, Bombay-II v. Indo Pharmaceuticals Works, 1983 ECR 1221-D; and (iii) Ganga Spinning and Weaving Mills v. Colle....