2002 (5) TMI 55

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....l Gupta, J. (Oral)]. - The respondent is engaged in the manufacture of woollen hosiery. During the year 1995-96, the respondent got 14629 Kgs of woollen yarn in the form of straight reel hanks. It converted the material into cones on winding machines before it was used for the manufacture of 'woollen hosiery.' 2.On April 12, 1999, the respondent was served with a show cause notice calling upon ....

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....f registered or deposited the levy. In any case, the assessee contended that there was no intention to evade duty. Thus, the action of the Authority in extending the limitation, imposing the levy as also the penalty etc. was illegal. 3.The Tribunal after examination of the case found that "the appellant was manufacturing woollen hosiery products over a period of time_______". The item was exemp....