Commissioner of Customs and Central Excise Vs. ITW India Limited (Andhra Pradesh High Court)

The chemicals namely ZYGLO-ZP-4B and 9C RED concentrate were received in bulk packing of 205 liter of drums and those were repacked into small packs of 1 kg. and cleared  as ‘trading goods’ without payment of duty. the Deputy Commissioner had made an order on 03-02-1998 in respect of one of the items covered there under and held that there was no suppression of facts as the respondent firm has already brought the matter to the notice of the Jurisdictional Assistant Collector. The show cause notice dated 29.3.2000 was time barred and it was rightly set-aside by the Tribunal. IN THE HIGH CO...