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2019 (4) TMI 1411 - AT - Central ExciseClassification of goods - C.I. Castings - benefit of N/N. 208/83-C.E. dated 1.08.1983, No. 90/88-C.E. dated 1.3.1988, No. 202/88-C.E. dated 20.5.1988 and No. 275/88-C.E. dated 4.11.1988 - whether classifiable under Chapter heading No. 73.07 upto 28.2.1988 and heading No. 73.25 with effect from 1.03.1988 or otherwise? HELD THAT:- It is trite law that, if the Department intends to classify the goods under a particular heading or sub-heading, the Department has to adduce proper evidence and discharge the burden of proof - In the present case, the Department has not produced any evidence that Castings manufactured by the Appellant have undergone any process beyond proof-machining. There seems to have been no misdeclaration or suppression of facts or contravention of any of the provisions of law with intent to evade payment of duty on the part of the appellant. Validity of subsequent SCNs - HELD THAT:- The Excise Department considered the issue relating to the chargeability of the duty on the products manufactured by the Appellant on various occasions in the past i.e. when the Appellant surrendered the L-4 license on 26.12.1986 and also when the Appellant filed declarations on 16.4.1990. The issue of chargeability of the duty on the products manufactured by the Appellant was also examined by the Assistant Director, DGAE, Patna. The department also issued letters/Show Cause Notices (s) on the same subject matter - It is well settled by various decisions of the Hon’ble Supreme Court that when the department has earlier considered the issue, or has issued show cause notice on the same matter earlier, it cannot issue a subsequent show cause notice alleging suppression of facts. Appeal allowed - decided in favor of appellant.
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