2003 (3) TMI 624

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..... of duty of Rs. 35,65,043.00 (Rupees thirty-five lakh sixty-five thousand and forty-three) has been confirmed against the appellants by way of issuance of a show cause notice dated 28-1-2000 for the period from 8-2-95 to 28-2-97. 2. We have heard Shri P.R. Das, learned Advocate for the appellants and Shri J.R. Madhiam, J.D.R. for the Revenue. The appellants have challenged the impugned Order on the point of classification as also on limitation. We find that the appeal can be disposed of on limitation itself, inasmuch as the show cause notice was issued on 28-1-2000 for the period from February, 1995 to February, 1997 i.e. beyond the normal period of six months, as provided under Section 11A of the Central Excise Act, 1944. The show cau .....

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..... Switch manufactured and cleared by the appellants during the period from 8-2-95 to 28-2-97, is legally valid in spite of the fact that the classification lists/declarations submitted by the noticee declaring the Field Switches, had already been approved by the Department. 3. After giving our careful consideration to the facts of the instant case, we do not find any justification in the above reasoning of the learned Adjudicating Authority. Section 110 of the Finance Act, 2000 does not give power to the Revenue to invoke the extended period of limitation and to confirm the demand even where the classification lists have been filed and approved by the proper officer. The provisions of Section 11A for invoking the longer period of limit .....

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..... s claimed by the appellants with intent to evade duty. Classification list is the basic document according to which, the rate of duty is required to be adjudged by the assessee at the time of clearance of the goods, and should have been approved by the proper officer with due care and caution at the relevant time. The allegation that the classification was made under heading 85.35 with a view to convince the authorities to get them approved, does not appeal to us. The assessees are not experts in the field of Central Excise, and they declared the classification according to their own understanding. It is for the proper officer approving the classification lists to do the same, after proper application of mind and after satisfying himself ab .....

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