TMI Blog1997 (10) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... rder per : S.L. Peeran, Member (J)]. This appeal arises from Order-in-Original dated 20-9-1989, confirming the duty amount of Rs. 21,958/- and also imposing a penalty of Rs. 25,000/- under Rule 173Q of Central Excise Rules, 1944. 2. The facts of the case are that the appellants were manufacturing new trailors of motor vehicle falling under Chapter 87 of Central Excise Tariff Act, 1985, ins ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... propelled; parts thereof . He also rejected the plea of time bar and in the circumstances, confirmed the duty amount for clearance for the period stated in the show cause notice and imposed penalty. 3. Arguing for the appellants, the learned Counsel submits that the appellants were under the bona fide belief that the item was not dutiable and further submits that a specific reply from Suptd. da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , as the appellants ought to have disclosed about the manufacturing process and other details of the item by filing the classification list and declaration. Even the correspondence does not disclose that they had given all the information required by the department, hence it cannot be said that the department had all the knowledge in the matter. Hence duty has been rightly confirmed for the extend ..... X X X X Extracts X X X X X X X X Extracts X X X X
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