9911796707
TMI Blog2011 (6) TMI 529X X X X Extracts X X X X X X X X Extracts X X X X ..... ils etc. On the basis of intelligence received to the effect that the appellants are manufacturing 'petrol plus' and 'diesel plus' and have mis-classified them as lubricants under Chapter Heading 2710.90 instead of classifying them as 'additives' under Chapter Heading 3811.00 and thereby had evaded the payment of Central Excise duty by fraudulently availing the benefit of notification No. 47/2001 (N.T.) dated 26.09.2011, the investigation was conducted. After investigation, show-cause notice was issued on 24.03.05 for the period August, 2000 to November, 2000 by invoking the extended period of limitation as the appellants have mis-declared the product.The show-cause notice was adjudicated, demands were confirmed along with interest and pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... admitted their liability for imposing penalty. He also submitted that this Tribunal as well as the Hon'ble High Courts and the Hon'ble Apex Court has held that where there is a dispute of classification the allegation of fraud, collusion, willful mis-statement, suppression of facts or mis-declaration with intent to evade duty are not sustainable.To support his contention, the learned Advocate placed reliance in the case of Markfed Refined Oil & Allied Indus. V. Commissioner of Central Excise, Jalandhar - 2008 (229) ELT 557 (Tri. - Del.) which was confirmed by the Punjab and Haryana High Court as reported in 2009 (243) ELT A-91 (P&H). He also relied on the decision of the Hon'ble Supreme Court in the case of Densons Pultretaknik ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not invokable in this case. Although the appellants have paid duty along with interest and the appellant had not claimed refund of duty and interest paid as they are not contesting the same and only contesting the imposition of penalty. Therefore, it is to seen whether in those circumstances, the penalty under Section 11AC is imposable or not? 7. We have gone through the case laws cited by the learned Advocate wherein the case of Densons Pultretaknik (supra) the hon'ble apex court has held that claiming wrong classification does not amount to suppression of facts. In the case of Markfed Refined Oil & Allied Indus (supra), the Hon'ble High Court of Punjab and Haryana has confirmed the view and observed that once the assessee is a Govern ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
