TaxTMI 
TaxTMI 
2005 (5) TMI 211
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....appeal arises out of the order of the Commissioner of Central Excise (Appeals), Vadodara. In the impugned order, the Commissioner upheld the demand for duty under proviso to Section 11A, imposition of penalty under Section 11AC and demand for interest under Section 11AB of the Central Excise Act. The period involved is 1992-93. 2. Briefly the facts are that the appellant is a manufacturer of HDPE....
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....rther submitted that larger period of limitation is not invocable as the department was aware that the value of the liners is not included as early as in 1994 itself whereas show cause notice was issued in 1997 for the period 1992-93. He further argued that in any case, penalty under Section 11AC cannot be imposed and interest under Section 11B cannot be demanded as the period involved is prior to....
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....e have perused the purchase orders made on the appellant. They clearly say that the appellant is required to supply HDPE woven bags made out of tubular cloth woven on circular looms with HDPE liners, the specification of which is also given. Thus, the bags cleared from the factory are with the liners. The appellant's plea that even without these lines the bags are complete cannot be accepted in vi....