2019 (10) TMI 1214

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....Present for the Appellant: Shri Rajesh Rawal, Advocate Present for the Respondent: Shri Tarun Kumar, AR ORDER PER: ASHOK JINDAL The appellants are in appeal against the impugned order wherein the differential duty has been demanded by invoking extended period of limitation. 2. The facts of the case are that the appellants are engaged in the manufacture of miscellaneous edible prepar....

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....rmed on the appellant and penalties were imposed on appellants. On appeal to the Commissioner (Appeals), the order of the adjudication was upheld. Against the said order, the appellants are before us. 3. Ld. Counsel for the appellant submits that without going into the merits of the case, they are having a good case on limitation as the show cause notice was issued by invoking the extended peri....

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....imitation. Consequently, the demand is to be set aside and the penalties are also not sustainable against the appellant. 4. On the other hand, Ld.AR opposed the contention of the Ld. Counsel and submits that on the basis of intelligence gathered, it came to the notice that the appellant is mis-classifying their product, therefore, the demand is rightly confirmed against them by invoking the ext....