2008 (2) TMI 41

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....was engaged in the processing of fabrics 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 und....

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....ontents of the fabrics at the time of 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 ....

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....Appeal) was rejected. 7. In further appeal to the Tribunal, the Tribunal, relying upon an earlier decision of the Tribunal in the case of Paras Prints Pvt. Ltd. vs. Commissioner of Central Excise, Surat reported in 2000 (120) ELT 662 (Tribunal), held that in the absence of any allegation in the notice or finding of the Commissioner that the appellant knew or deliberately  failed to declare....