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2009 (12) TMI 131 - AT - Central ExciseClassification- Suppression- The issue in the present appeal is the classification of “Commander” range of vehicle manufactured by the appellants at Kandivali and Nashik. The appellants claim classification under Heading 8702 of the Schedule to the Central Excise Tariff Act, 1985. The department’s contention is that the vehicle is classifiable under Heading 8703. the Collector of Central Excise discharged the Show Cause Notice. The collector accepted the contention of the Appellant that the provisions of the Motor Vehicle Act were not relevant and could not be taken into consideration in interpreting the Heading under the Central Excise Tariff Act. In the present appeal issue of suppression also involved. Held that- We find that the Commissioner has taken a very fair view that in respect of the 20 show cause notices issued by the Superintendent within the stipulated period of six months, in respect of the subsequent period, provisions of Section 11A(1) could not have been invoked. Therefore, he has rightly held the proviso could not have been invoked in respect of these show cause notices.We also take note of the fact that penalty equal to duty demand has been imposed by the Commissioner under Rule 173Q of the Central Excise Rules, 1944 in respect of Nasik factory and penalty of Rs.31,37,57,745/- has been imposed on Kandivli factory. Therefore, we find that the penalty imposed in this case is not excessive taking into account the gravity of the omissions and commissions on the part of the company reasonable. In view of the above discussion, the appeal filed by the appellants is rejected.
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