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2004 (3) TMI 64 - SC - Central ExciseDuty on cathodes and anodes demanded invoking the extended period of limitation Held that:- As from the classification furnished by the assessee, it is evident that the Lead Anodes/Cast Anode Sheets mentioned in the classification List referred to mere Cast Lead Sheets. It did not include the impugned product, viz. "Lead Anodes" which comprised 2 distinct excisable goods, 1. Cast Lead [Anode] Header 2. Cast Lead [Anode] Sheets. In none of their classification Lists, the assessee had shown the product, Cast Lead Header/Anode Header, an integral part of Lead Anode, for approval. The material information regarding manufacture of "lead Anodes" [Cast Lead Sheet + Cast Lead Header] and their captive use in the electrolysis process was never disclosed in the classification Lists which were approved by the Department not the fact intimated to the Department at any stage. On these facts we are in full agreement with the Commissioner that there was conscious withholding of information and thus the extended period of limitation had been rightly invoked. In this view of the matter, the Order of the Tribunal cannot be sustained. It is accordingly set aside. That brings us to the question as to whether the Respondents are liable to pay duty or the job workers are liable to pay duty. This would require looking into the facts and material. We therefore remit the matters back to the Tribunal who shall, after going into the facts and materials, decide the same.
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