9911796707
TMI Blog1999 (1) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... Show cause notice for the same issued on 23-7-1992. A penalty of Rs. 50,000/- has also been imposed. Shri R. Raghavan, Learned Advocate for the appellant introduces the issue by submitting that three parts which are basically mounted brakeliners were received as original equipment from M/s. Rane Brake Linings Ltd. by the appellants on the payment of duty. Majority of these inputs were used for manufacture of brake assemblies for motor vehicles. However, some percentage thereof were cleared as such for home consumption as spares in the market. Learned Advocate submits that only one of these was further worked upon to the extent that one wire spring was fixed to the top hole by way of revitting. However, he stated that this did not change the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y have not been reviewed or appealed against by the Commissioner concerned. In view of these facts he submits that their clearance of these goods after classifying them under 8708 in view of the wrong classification under protest by their suppliers is not violation of any law. Learned Advocate further submits that in any case, even without going into the merits of the case, it can be seen that the show cause notice dated 23-7-1992 seeking to cover a period from 1-8-1987 to 13-6-1991 is hopelessly barred by limitation because it cannot be said under these circumstances that there was any suppression of facts with wilful intent involved in this case for the following reasons:- (a) Regular classification list (which were approved later) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sputed. We find that the dispute is only limited to some smaller percentage of these inputs which were mostly cleard in the same form under Rule 57F(1) for home consumption on payment of duty. Before this was done, it is clear from the records of the case, that all Central Excise procedures are followed by the appellants including filing of Classification list, filing of RT-12 returns, etc. and clearance of the goods on a proper duty paying document. Therefore we find that since this is not a case where raw materials were received and something was clandestinely made/manufactured out of it and removed either clandestinely or by mis-declaration of the classification. This was a case where duty paid inputs were received and some of which were ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
