9911796707
TMI Blog2011 (4) TMI 1133X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s Sunmoon Sleeves Pvt. Ltd., respondents are engaged in manufacture of sleeves falling under Chapter 73, pumps, parts of pumps, parts of paper mills and Tiller machine etc. Revenue took a view that the Gear Box Assembly and Clutch Assembly manufactured by the respondents and utilized in manufacture of Tiller Machine during the period from June, 98 to March, 99 are classifiable und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... soon as the same were informed. Since assessee had not filed classification list and had not intimated the department, suppression of facts was involved and therefore, mandatory penalty under Section 11AC would have been confirmed. The respondents have filed cross-objection. In the cross-objection, it has been submitted that the products manufactured by the respondents are Gear Assembly and Clutch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Clutch Assembly are classifiable under CETH 8483 at all. Chapter heading 8483 as it existed during the relevant period is extracted from the order of the Commissioner (Appeals) as under: - Heading No. Sub-Heading No. Description of the goods 84.83 8483.10 Transmission shafts (including cam shafts and crank shafts) and cranks, bearing housings and plain shafts bearing, gears and gearing, ball or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d with penalty under Section 11AC of the Central Excise Act on the grounds of suppression. From the facts of records of the case, the respondents have made out a case that there can be a dispute about the classification of the product in question. Therefore, we find that the Commissioner (Appeals) was justified in not imposing the penalty under Section 11AC of the Central Excise Act, 1944 taking n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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