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TMI Blog1995 (12) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Among the products manufactured by the appellant is orthoxylene. With effect from 1-3-1986 consequent upon coming into force of the Central Excise Tariff Act, 1985, the appellants classified orthoyxylene under Heading 2710.39 of this Tariff. This classification list was approved by the Assistant Collector. Subsequently based on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wn and hearing the appellant, the Collector confirmed the demand for duty. Hence, this appeal. 2. We find considerable force in the arguments of the advocate for the appellant that the department itself was initially unaware that orthoxylene of purity exceeding 95% was to be classified under Chapter 29 and not under Chapter 27. The fact that the earlier classification list classifying the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tly, the department itself was aware on this date that the purity of the orthoxylene exceeded 95%. The claim that the fact was not made known to the Assistant Collector does not answer this point, after all the classification lists are generally submitted routinely to the Superintendent to be passed on his recommendation to the Assistant Collector. It also establishes that the appellant did not su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ushpam Pharmaceuticals v. Collector - 1995 (78) E.L.T. 401 that was the extended period under proviso to Section 11A to be invoked. Suppression must be wilful and with a view to evade duty. On the facts of this case it does not emerge that there was any wilful intent to evade duty. The demand is therefore, barred by limitation. In these circumstances, we allow the appeal. X X X X Extracts X X X X X X X X Extracts X X X X
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