1991 (4) TMI 257

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..... )]. -  By this application, the applicants have pleaded for dispensation of the pre-deposit of a duty of Rs. 6,53,058.37 (on actuators) and Rs. 1,06,162.28 (on parts of actuators) and a penalty of Rs. 75,000/- levied in terms of the impugned order of the Collector of Central Excise. 2. Shri Chandra Kumar, the learned Counsel for the applicants pleaded that the applicants filed classificatio .....

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..... shed in the classification lists. He has pleaded that at a later point of time on information from another Collectorate, the jurisdictional Assistant Collector informed that the appellants' goods are required to be classified under heading 8501 and 8503 as against the approved classification list classifying the products under sub-heading 8481.80 and 8481.99 respectively, and the Assistant Collect .....

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..... ppression on the part of the applicants and that the applicants had mis-declared the goods in the classification list and also suppressed the facts regarding the actual construction of the goods with intent to evade payment of duty. He has pleaded that the applicants have furnished the detailed catalogue and literature along with the classification list and therefore, suppression of facts cannot b .....

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..... column of the classification list filed by them along with use of the same. The actuators are well known piece of equipments in the engineering technology. There is no column nor requirement in the classification list for furnishing the construction particulars of the equipments. It is not as if the authorities had been misled in regard to the description of the product given by the applicants in .....

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..... view of the matter, we, therefore hold that prima facie the applicants have not held back any information from the authorities and the applicants' plea for waiver of pre-deposit of duty and penalty has to be allowed and we order accordingly. 5. The appeal being Special Bench appeal, the papers are directed to be forwarded to the Central Registry, CEGAT, New Delhi.
Case laws, Decisions, Judgem .....

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