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2005 (1) TMI 705 - CESTAT BANGALOREClassification of goods - guise of Twine of synthetic fibres - suppression and mis-representing the facts - evasion of duty - penalty - appellant classified as 'Twine' falling under CH 5607.50 - Commissioner, classified the goods as Sewing Thread falling under CH 54.01 - HELD THAT:- It is very clear that the adjudicating authority has made out a new case beyond the proposals in the Show Cause Notices. We also find that in all the documents, the appellant has indicated that the impugned goods are Twine. In view of this, it is very difficult to sustain the charge of suppression of facts. In the light of the above observations, invocation of longer period under proviso to Section HA (1) is not correct. Further it is seen that for the period from March 1995 to February 1997, the department initiated proceedings by issue of 4 Show Cause Notices wherein the Department did not question the classification of the product. Even if the goods are classified as 'Multiple (folded) Yarn', as contended by the party, they would be exempted under Notification 8/96 and 5/98. Hence, the OIO deserves to be set aside. We allow the appeals with consequential relief.
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