9911796707
TMI Blog2000 (5) TMI 718X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After hearing both the sides we feel that the present appeal can be disposed of on the short point of limitation. 2. Duty of Rs. 2,27,869/- has been confirmed and penalty of Rs. 25,000/- has been imposed by the adjudicating authority by observing that end cuttings and steel side cuttings of the steel sheet out of which LPG cyl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs and side cuttings the said adjudicating authority held the same to be classifiable under sub-heading No. 7204.90. Shri Mohanty submits that the said industrial unit and their factory falls under the jurisdiction of the same division office and the same Asstt. Collector. Even the range office is the same. As such the orders passed by the Asstt. Collector having jurisdiction over their factory i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its that it is an admitted position even by the department that the classification lists were duly approved and they were modified only w.e.f. 5-8-1992 by the Asstt. Commissioner. 3. Countering the arguments Shri R.K. Roy, ld. JDR reiterates the reasoning of the authorities below and submits that the appellants have not given proper and complete description of the product in the classificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m to entertain this belief that the end cuttings and side cuttings are classifiable as waste and scrap. Accordingly we feel that the demand raised in November, 1992 for the period April 1988 to February 1992 is barred by limitation of six months. We hold accordingly and allow the appeal with consequential relief to the appellants without expressing our opinion on the classification of the product ..... X X X X Extracts X X X X X X X X Extracts X X X X
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