TMI Blog1996 (12) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... pdt., Technical, Central Excise who adjudicated the matter had held that the appellants were required to file the declaration and were not exempted from the operation of Rule 174 of the Rules. Para 2 from his decision is reproduced below :- 2. I find from the records that the instant offence case against the party was booked for non filing of the declaration as required under notification No. 111/78-C.E. (as amended) to the jurisidictional Central Excise authorities. The Advocate in reply to the show cause notice has contended that they are manufacturer of the sewing machines which are exempt from the operation of the payment of Central Excise duty leviable thereon. The defence put forth by the Counsel in this regard is not tenable bec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods were unconditionally exempted from duty. The adjudicating authority has imposed a personal penalty of Rs. 100/- which had been confirmed by the Appellate Authority. It was his contention that there was no malafide and no penalty should have been imposed. In this connection, he referred to the Apex Court decision in the case of Hindustan Steel Ltd. v. State of Orissa - 1978 (2) E.L.T. (J 159) (S.C.) = ECR C 321 S.C. (Excise and Customs Reporter Compilation, AIR 1965 S.C. 531 (V-52) in which the Apex Court had held that penalty was the result of a quasi-judicial proceedings and will not ordinarily be imposed unless the party acted deliberately in defiance of law or was guilty of conduct contumacious or dishonest or acted in concious disr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es (2) Chain stitch sewing machine (3) flat lock sewing machine and (4) Zig Zag sewing machine were classifiable under heading No. 84.52 of the CETA, 1985. Under Heading No. 84.52 of the new tariff sewing machine other than book sewing machines of heading No. 84.40; furniture bases and covers specially designed for sewing machines; sewing machines needles were covered. We find that description under Notification No. 234/82-C.E. is only sewing machines and parts thereof. Further, the embroidery machines and bag closure machines are not known in common parlance as sewing machines. 8. The matter was detected on the basis of surprise visit to the factory premises of the appellants on 30-7-1985. They had not obtained any clarification or hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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