TMI Blog1994 (8) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... s [Order per : Jyoti Balasundaram, Member (J)]. The above application by the Revenue has been filed in terms of Section 35G of the Central Excises and Salt Act, 1944 for reference of the following question of law purporting to arise out of the final order No. A-262/94-NRB dated 11-3-1994 - It is alleged that the party wilfully mis-stated the facts and wrongly described their inputs in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified under sub-heading 7229.30 of the Tariff from 1-3-1988 to 22-12-1990 and thereafter under sub-heading 7223.00. The other product viz. Steel strips cold rolled was classified under sub-heading 7211.51 during the period from 1-3-1988 to 15-10-1989 and under sub-heading 7226.92 during the period from 16-10-1989 to 22-12-1990 and thereafter under sub-heading 7220.20. The raw material required for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Electrical Resistance Wire Ferrous based for reprocessing and redrawing, under sub-heading 7213.10. Fresh declaration was filed on 21-10-1990 giving the description and Tariff classification of the final products as Electrical Resistance Wires under sub-heading 7229.30 and Alloy Steel strips cold rolled with width below 5 mm under sub-heading 7226.92. The description of the inputs remained the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out other element and decided the appeal with the consent of both the sides after waiving the requirement of pre-deposit. Hence this application. 5. We have heard Shri V.C. Bhartiya, learned DR and Shri R. Nambirajan, learned Advocate. The Tribunal has held that no mis-statement or suppression is involved accepting the contention of the learned Counsel that the declaration filed in 1990 has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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