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Judgment
C.N. Ramachandran Nair, J.—Heard standing counsel appearing for the appellant and Shri. C.S.G. Nair, counsel appearing for the respondent. Appeal is filed against the order of the Customs, Excise & Service Tax Appellate Tribunal 2006 (205) E.L.T. 1129 (Tri. - Bang.) restricting demand of duty only to six months, for the reason that respondent was not engaged in any suppression. We find force in the contention of the respondent that being a Khadi and Village Industrial unit, financed by the Khadi and Village Industries Board, it was under bona fide belief that excise duty was not payable on the product. Even though standing counsel pointed out that registration from Khadi and Village Industries Board was taken after search, still the certificate shows that respondent-industry was run as a Khadi and Village Industrial unit all through. In the circumstances, we find no ground to interfere with the order of the Tribunal.
Consequently the appeal is dismissed.