TMI Blog2000 (11) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... Wire Rods on Job work basis in the manufacture of which Aluminium plates supplied by three manufacturers were used. On an examination of the inputs, it appeared to the Departmental officers that the inputs were not aluminium plates falling under Heading 7606.10 but would be correctly classifiable under heading 7601.90. 2.A show cause notice was therefore, issued alleging that during the period 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Das, learned DR appeared for the respondents. 4.Shri Anand stated that when the Collector had accepted that the classification had not deliberately been wrongly shown to benefit the receiver, there was no cause for imposition of penalty on the appellants. He stated that where the classification had been made by the Jurisdictional officers, that classification was not subject to review by the off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the manufacturer should take all reasonable steps to ensure that the inputs acquired by them are goods on which the appropriate duty as indicated in the documents accompanying the goods, have been paid. The Collector has cited this rule and has held that when the classification shown in the duty paying documents was obviously not the correct classification, this burden cast by this proviso had n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urther find that since he has exonerated the supplier of the inputs from the charge of wilfully entering the wrong classification there was no reason for him to impose any penalty on the present appellants. 7.The contention of the learned DR that the present case does not pertain to challenge to classification of goods manufactured by the supplier, but pertains to denial of credit on inputs whic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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