2017 (9) TMI 2028

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....A, 1. The present appeal has been filed by the appellant against the Order-in-Appeal No.53/Kol-I/2007 dated 13.12.2007. 2. The period of dispute is 01.03.2002 to 15.03.2004. 3. During the period under consideration, the appellant was engaged in the manufacture of readymade garments & accessories. Ld. Counsel for the appellant submits that as per the findings given by the Adjudicating Authority,....

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....ty has rightly made the demand for the duty. 5. After hearing rival submissions, it appears that the appellant was found to have mis-declared the subject goods as handicrafts in E.R.-1. The process of manufacture was not disclosed, it came to the notice only when the officers have visited the factory premises. The appellant was also paying the duty suo-moto by considering that items as subject to....