TMI Blog1993 (7) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... a penalty of Rs. 50,000/- under the provisions of the Central Excises Salt Act, 1944, the Act for short. 3. Shri Sarabheswara Rao, the learned Consultant for the appellant submitted that the appellant is manufacturing cement out of Clinker purchased from outside the factory and cleared the goods from 17-10-1990 to 25-6-1991 by availing the benefit of Notification 23/89 dated 1-3-1989. Proceedings were instituted against the appellant by issue of show cause notice dated nil of Nov. 1992 invoking the longer period of limitation in terms of Section 11A of the Act by alleging suppression against the appellant on the ground that the appellant had erroneously availed of the benefit of Notification cited supra, without even filing the classif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion would bear out that the benefit of the Notification cited supra is not available in respect of the cement manufactured from clinker purchased from outside. It is also for the appellant to file necessary classification list under the Rules by directly bringing to the notice of the authorities. 6. We have considered the submissions made before us. On going through the entire records, we find that in regard to the leviability of duty in terms of Section 11A of the Act, in reply to the show cause notice the appellant has taken a plea as under : (1) The Department was at all times aware that we were employing only a rotary kiln in our factory. The Factory plan duly approved by the Dept. clearly shows that we have been at all times using ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n respect of the plea of applicability of bar of limitation the adjudicating authority has observed as under : But in this case it is not anybody s claim that the Department is aware of the fact that the assessee is manufacturing cement out of the clinker brought from outside. The mere fact that the assessee is availing of Chapter X procedure while bringing in non-duty paid clinker is not sufficient to say that the assessee has declared the fact of bringing non-duty paid clinker from outside and utilised the same in the manufacture of cement which was cleared at concessional rate of duty. In Central Excise matters it is possible that information is disclosed to the Department in an indirect way. When contravention of Central Excise Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
