2003 (9) TMI 583

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..... ndent. [Order per : Archana Wadhwa, Member (J)].-  As per facts on record, the appellants are engaged in the manufacture of Railway Parts and Components namely Liners/Lugliners/Wear Plates, etc. 2. During the relevant period, a dispute about the correct classification of Liners, was going on between the appellants and their jurisdictional Central Excise Authorities. The appellants fil .....

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..... show cause notice dated 22-3-93 raising demand of duty against the appellants in respect of the Liners manufactured and removed by them during the period from 1-4-88 to 31-12-92 during the course of adjudication proceedings. The appellants contended that during the relevant period, there was a proper order by the Assistant Commissioner holding the Liners as non-excisable and as such, there was no .....

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..... factory under their delivery challans and separate Purchase/Sale Ledgers were maintained. They also contended that in any case, they would be entitled to the benefit of the Notification No. 175/86, inasmuch as their clearances were well within the exemption limit. The said show cause notice was adjudicated by the Commissioner, vide which he confirmed the demand of duty of Rs. 20,58,582.00 (Rupees .....

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..... facts or misstatement by the appellants justifying invocation of the longer period. It has also been argued that the Commissioner has erred in not extending the benefit of Notification No. 175/86, dated 1-3-86 on the ground that they had manufactured and removed the Railway Parts clandestinely by making misstatement in the Classification List and had not opted to avail SSI exemption. 5. We .....

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..... on of the Liners, we set aside the impugned Order and remand the matter to the Commissioner for de novo decision on the above disputed issue of limitation as also availability of exemption notification to the appellants. The appellants are at liberty to advance arguments on the issue of correct classification of the goods. Appeal is thus allowed by way of remand.
Case laws, Decisions, Judgemen .....

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