2006 (12) TMI 35

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....-2005 passed by the ld. Commissioner (Appeal-II), Kolkata holding that the goods manufactured by the Appellant and covered by chapter SH No. 9305.00 did not call for exemption w.e.f. 1-4-2001 and duty liability at the appropriate rate during the period from 1-4-2001 to 30-9-2001 was leviable although such goods were notified under Notification No. 8/2001-C.E. dated 1-3-2001 as amended by Notificat....

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....9305.00 with other goods falling under Chapter 84 and 85 of schedule to Central Excise Tariff Act, 1985 and those were eligible for exemption while calculating the clearance. The Appellant also submitted that demand made by the show cause notice was barred by limitation and for such purpose neither any demand nor interest or penalty was payable. 4.Revenue pleaded that the authorities below have....

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....h amount, a show cause notice was issued on 4-2-2002 proposing levy of duty of Rs. 1,78,288/-, penalty and interest. An order of adjudication was thereafter passed on 31-8-2004 levying duty demand of Rs. 1,44,532/- (Rupees One lakh Forty four thousand Five hundred Thirty two) with penalty of equal amount and interest. There was no reason stated why such a maximum penalty was levied. 7.In appeal....

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....ated 1-3-2001 read with Notification No. 47/2001-C.E., dated 1-10-2001 throws light that the goods in the annexure appended to the notification were exempt from clearance to the extent indicated in the table there under meant for home consumption from the extent of duty liability indicated in the table under that notice. It appears that the subsequent notification amending prior notification dated....