TaxTMI 
TaxTMI 
2010 (11) TMI 928
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.... Respondent. ORDER Heard ld. SDR for the department. None appeared for the Respondent. The appeal is taken up for decision on merits. The Revenue is in appeal against the impugned Order-in-Appeal, whereby the Commissioner (Appeals) has upheld the lower adjudicating authority's order dropping the show-cause notice. 2. Briefly stated facts of the case are that the respondents are engaged in ....
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....mand was raised on 4-2-1998. The lower adjudicating authority upheld the demand on merits but rejected the demand on limitation of time by dropping the show-cum demand notice. Aggrieved by this, the department filed appeal with the Commissioner (Appeals) against the lower adjudicating authority's order. The Commissioner (Appeals) has observed that the Notification did not specifically include the ....
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....223/88. They have placed reliance on certain decisions wherein it was held that where in case of misdelcaration in classification in order to avail the benefit of concessional rate applicable was held to be suppression with intent to evade payment of duty and larger period is invocable. In support, they have placed reliance on the following case law :- (1) Vapi Paper Mills Ltd. v. CCE [1993 (67) ....
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....al period of six months as provided under Sec. 11A of the Central Excise Act, 1944. For invoking larger period under proviso to Sec. 11A, the department has to show that the assessee has suppressed or misdeclared certain facts with intent to evade payment of duty. It has been held in catena of decisions that for invoking the extended period, the positive action on the part of the assessee has to b....