1998 (10) TMI 170

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Appellant. Shri R.S. Sangia, JDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. - Briefly stated the facts of the case are as follows :- 2. The appellants herein a manufacturer of ceramic product were found to be manufacturing refractories ceramics support (Setters) falling under Heading 69.01. These are captively used by them for manufacture of the ceramic product such as Toi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... heard both sides. We have seen the Notification and that Notification gives complete exemption to refractory containers (setters) falling under Chapter 69 provided they are used in manufacture of final products namely ceramic products. We are satisfied that the said goods are entitled to the benefit of Notification 221/86. We observe that the Adjudicating Authority has not gone at all into the ap .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... es. Apart from that, the Central Excise Officers are aware of the process of manufacture of the final ceramic products. Therefore, they cannot pretend ignorance about the function and usage of these goods. Adjudicating Authority's finding that the appellants suppressed material facts from the Revenue is, therefore, not at all sustainable. Consequently the demand of duty is barred by time for the p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X