2001 (11) TMI 196

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....This appeal arises from order-in-original No. 9/90, dated 19-2-90 by which the duty demand has been confirmed including penalty of Rs. 5,000/-. 2. Ld. Consultant Shri K.K. Karunakaran submits that the demands were high on the ground that the appellants had crossed the value of clearance of Rs. 10 lakhs and were not eligible to the benefit of SSI exemption Notification No. 175/86-C.E., dated 1-3....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re barred by time except for demand for few days, i.e. about 14 days. He contends that the duty has to be computed only for 14 days. On a special query from the Bench as to whether he was in possession of SSI certificate and registered under DGTD Unit, he submits that the proprietress was not being an educated lady had not obtained necessary certificates. However, proviso 4 to the notification app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uired to be filed or any other return. 4. On a careful consideration of the submission we notice from Para 8 of the impugned order that the appellant had taken a specific plea on time-bar and that the demands are barred by time, in view of the fact that they had filed the declaration and that of larger period are not to be invoked. Ld. Addl. Commissioner has not given any finding on the issue o....