2008 (2) TMI 41

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....abrics falling under Chapter heading 54 & 55 of the First Schedule to the Central Excise Tariff Act, 1985 (for short 'the tariff Act').  Assessee had accepted the declaration filed by the merchant manufacturers who was supplying fabrics to the assessee and gave an undertaking that it would comply with all the requirements and discharge all the liabilities under the Central Excise Act, 1944 (f....

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.... filing the classification lists with deliberate intention to evade payment of excise duty. 4. Consequently, a show cause notice dated 4.3.1993 invoking the extended period of limitation under Section 11A was issued to the assessee for the period 04.03.1989 to 16.01.1990 demanding differential duty of Rs.14,80,269.25 and also asking them as to why a penalty should not be imposed under the Centra....