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2006 (2) TMI 379 - AT - Central ExciseValuation - Misclassification of the goods manufactured - Show cause notice issued after lapse of 21/2 years - Demand - Limitation -Adjudication proceedings - HELD THAT:- As discussed from the records, all the demands confirmed by the learned Adjudicating Authority are time barred. We find that in the lengthy adjudication order running to 55 pages, the Adjudicating Authority in one paragraph has given a finding that the demands in Annexure D-4 to D-8 are sustainable saying that the appellants had mala fide intention and never disclosed the facts to the department. We also find that the classification of their main products under chapter 63 was earlier a subject matter of adjudication and the Asst. Commissioner after having seen the photographs and other documents, approved the classification under chapter 63. The decision of the Asst. Commissioner in his order 16-1-1996 has not been questioned by the higher authorities. The allegation of the DGCEI in the Show Cause Notice to the effect that the appellants misrepresented the facts for getting the approval of classification claimed by them has no much basis. Thus, we find that the demand confirmed in respect of Annexures D-4, D-5, D-7 and D-8 is not at all sustainable. It is liable to the set aside. In that case, no penalties can be levied. Hence we allow the appeals with consequential relief.
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