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2011 (1) TMI 979 - AT - Central ExciseClassification - steel tables - Show Cause Notice was issued by invoking extended period demanding duty after classifying the steel tables under chapter 73 of the Tariff and subsequently when it was found that the appropriate classification under chapter 94 of the Tariff corrigendum to the Show Cause Notice was issued - Held that:- As the present respondent had not filed any declaration or classification list claiming the classification of goods under chapter 73 of the Tariff. It is only the opinion of the Revenue in the first Show Cause Notice that the goods were classifiable under chapter 73 which were subsequently corrected by issuing a corrigendum. Therefore no merit in the contention of the present respondent that the classification under corrigendum is prospective in nature. The findings of the Commissioner(Appeals) in this regard are not sustainable hence set aside. Merit in the contention of the Revenue that the steel tables supplied to the education department are rightly classifiable under chapter 94 of the Tariff. The findings of the Commissioner(Appeals) in this regard are not sustainable hence set aside. Appellant has produced evidence regarding purchase of the items in question from other units and in respect of payments made to the suppliers. The Commissioner(Appeals) further held that proprietors of M/s.Dulax Steel and M/s.Radha Steel are relations of the present respondent but there is no mutuality of interest and flow back of consideration to the respondents is established. In the present appeal also this finding regarding mutuality of interest is not under challenge. Revenue is only relying upon the letter written to the education department. In absence of any other evidence no infirmity in the impugned order in this regard. If the clearance of bought out items are excluded from the clearance from the respondents regarding manufactured goods the respondents are well within the S.S.I. exemption therefore no infirmity in the impugned order in this regard. Appeal is disposed of as indicated above.
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