TMI Blog1998 (7) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... . Briefly stated. Facts of the case are as follows : 1. The appellants herein are manufacturers of glazed tiles. For this pur- pose they manufacture refractory containers in which the raw tiles are kept for the purpose of baking them for the manufacture of glazed tiles. These refractory containers were initially exempted under Notification No. 221/86-C.E. Later on, w.e.f. 1-3-1987 the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nuing to manufacture and remove refractory containers without payment of duty during the period 1-3-1987 to 31-3-1988 inasmuch as the appellants did not file any classification list for the said period. On adjudication the Collector, Central Excise passed the impugned order holding inter alia that the appellants have suppressed the facts of manufacture of refractory containers. Thereby he has invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estine manufacture and captive use of refractory containers. He also submits that the appellants continued to produce the glazed tiles under the same old process of manufacture as it was before 1-3-1987. The departmental officer were supposed to be aware of the same. There is no allegation that process of manufacture has undergone any change. Learned Advocate Shri Venkataraman also stressed the po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd thus contravened the provisions of Rule 173B ibid, with an intent to evade payment of duty. Further, the assessee suppressed the actual use of these products in the process of manufacture in the classification list filed with effect from 1-3-1988 and thus misdeclared them as inputs for the sake of Notification No. 217/86. I therefore hold the charge of suppression, misdeclaration and contravent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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