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2016 (10) TMI 1083 - CESTAT BANGALOREBenefit of N/N. 99/93-C.E., dated 7-12-1993 - Foundry Grade Pig Iron - phosphorus content - The appellants contend that their product namely, ‘foundry grade pig iron’ is having phosphorous content of 0.2% and above; therefore, the same is entitled to the benefit of N/N. 99/93-C.Ex., dated 7-12-1993? - Held that: - Notification prescribes that ‘Foundry Grade Pig Iron’, falling under sub-heading No. 7201.00 of the First Schedule to the Central Excise Tariff Act, 1985, with a phosphorous content of 0.2% and above is exempted from the whole of the duty of Central Excise - The notification issued by the Central Government cannot be changed and misread by referring to some guidelines of the Circular issued by the Bureau of Indian Standards (BIS) to round off the test reports and read them to state that 0.15% and above is equal to 0.2% and above, which is the condition of the N/N. 99/93-C.E. The argument of the appellants that once test results are in their favour, samples cannot be retested is also not a valid argument, when the Department had the intelligence of manipulation of test results and which was found to be true when the samples were sent to different laboratories for retesting and when in overwhelmingly large number of cases, the test results clearly indicated that the appellants’ unit was manufacturing low phosphorous grade pig iron, which is not entitled to the benefit of N/N. 99/93-C.E. as per the condition mentioned therein. Time limitation - Held that: - it is on record that appellant were wilfully misstating and suppressing the facts and manipulating the test results with an intention to evade payment of Central Excise duty - Revenue can rightly issue the SCN, for the demand of the duty of Central Excise for the period of beyond one year. Appeal dismissed - decided against appellant.
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