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2018 (8) TMI 1442 - AT - Central ExciseActivity of fabrication of trusses at the site of Visakhapatnam Steel Plant - demand of duty with penalty - the show cause notice dated 31.01.1990 is demanding Central Excise Duty and seeks to impose a penalty for the activity of fabrication of trusses at the site of Visakhapatnam Steel Plant - Held that:- It is the case of the appellant that the show cause notice has not demanded any duty from them post August, 1989 and the original authority has confirmed the demands for the period of 6 months. Even appeal of the assessee is liable to be rejected as the adjudicating authority has correctly recorded and held that the duty demanded for the period 6 months prior to the date of show cause notice needs to be confirmed because show cause notice itself does not indicate the exact amount of duty for the period - the assessee’s appeal also lacks merit and demand for the period of 6 months from the date of issue of show cause notice is liable to be upheld. Penalty - Rule 9(2) r/w Rule 173 of the erstwhile Central Excise Rules, 1944 - Held that:- The penalty needs to be set aside as the entire issue is regarding classification of the trusses fabricated and is a settled law that penalty need not be imposed, if the issue is of classification - penalty set aside. Appeal allowed in part.
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