- (1.) THIS appeal is directed against Order Nos. M -660/Kol/2012,/S -1574/Kol/2012,/A -876/Kol/2012, dated 26th November, 2012 passed by the Customs, Excise and Service Tax Appellate Tribunal, Kolkata, Eastern Zonal Bench, Kolkata, hereinafter referred to as the learned Tribunal, dismissing Miscellaneous Application No. MA -210/12 filed by the appellant/petitioner, M/s. Universal Paper Mills Ltd. in Appeal No. Ex. Ap 319/12 and Stay Petition No. SP 541/12, for condonation of delay of about 898 days in filing the appeal against an ex parte Order -in -Appeal No. 32/Hal/2009, dated 26th August, 2009 passed by the Commissioner of Central Excise (Appeals -I). A show cause notice being C. No. V -Ch. 48(15)217/CE/Haldia/Adjn/2004/6829, dated 30th June, 2004 was issued to the appellant calling upon the appellant to show cause why Rs. 8,06,237/ - should not be recovered from the appellant under Section HA(i) of the Central Excise Act, 1944 along with interest under Section 11AB and penalty under Section 11AC of the said Act read with Rule 173Q of the Central Excise Rules, 1944.
(2.) IN the said show cause notice it was alleged that the appellant had cleared 609.990 M.T. of waste and scrap falling under sub -heading 4702.90, generated in course of manufacture of Paper and Paper Board without submitting proper declaration under Rule 173B of the said Rules, without properly accounting for the goods in the statutory records and without determining and depositing Central Excise duty payable thereon. The appellant submitted its reply to the said show cause notice, by a letter dated 31st January, 2007, denying the allegations contained in the said show cause notice. The appellant inter alia contended that these goods were classifiable under Chapter 48. In one of the invoices it was wrongly mentioned that the goods were under Chapter sub -heading No. 4702.90.
(3.) THE appellant prayed that the proceedings sought to be initiated in pursuance of the show cause notice be dropped, the same being barred by limitation and also on merits.;