2007 (8) TMI 306

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.....M. Mathkar, JDR, for the Respondent. [Order per: Archana Wadhwa, Member (J)].-Nobody appeared on behalf of the appellant. We have heard learned DR and gone through the impugned order.  2. The appellant purchased one running factory from M/s. Gupta Synthetic Limited for manufacture of polyester texturised yarn and obtained registration on 29.11.94. Thereafter, they filed classification ....

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....xemption limit, the appellant are liable to pay the duty. The said show cause notice culminated into an order passed by the jurisdictional adjudicating authority confirming demand of duty and imposing penalty. On appeal, the same was confirmed by the Commissioner (Appeals).  However, the penalty under Section 11 AC was set aside on the ground that the period involved is prior to coming into f....

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....n of material fact with intension to evade duty." 5. From the above, it is clear that the fact of filing of classification list and approval of the same by the proper officer does not stand disputed by the Revenue.  When the previous manufacturer surrendered its L4 registration on 23.11.94, and new registration was granted to the present appellant on 29.11.94, the Revenue was well aware of....