2010 (11) TMI 928

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....ce. 2. Briefly stated facts of the case are that the respondents are engaged in the manufacture of forgings and forged articles falling under Chapter No. 7326.19 of CETA, 1985. They were claiming benefit of Notification No. 223/88 dated 23-8-88. On 4-2-98, a show-cause notice was issued against the Respondent for demanding duty of Rs. 8,22,393/- on the ground that the benefit of the Notification dated 23-8-88 is not available to them since the benefit is not available to forgings and forged articles of other alloy steels. The Respondent contested this notice on merits that the forged product is made of 'alloy steel' and not "other steels" as alleged in the show-cause notice. They have also contested the notice on limitation of time ....

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....oncessional 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) E.L.T. 109 (Tri.)] (2)     Debes Industries v. CCE, Calcutta [1994 (71 ) E.L.T. 943 (Tri.)] (3)     Vishal Malleable Ltd. v. CCE, Baroda [1995 (76) E.L.T. 590 (Tri.)] 4. We have perused the records and considered the submissions. Admittedly, the demand of duty amounting to Rs. 8,22,393/- is for the period from January, 1993 to February, 1994 for which show-cause notice was issued on 4-2-1998 i.e. beyond, the normal period prescrib....