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TMI Blog2015 (11) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... hapter Heading number 27.01 while it is a case of the revenue that the said products are classifiable under Chapter Heading number 34.03. The classification claimed by the appellant entitles them the benefit of lower rate of duty while the revenue is seeking to classify the product under heading wherein the appellant is not eligible for lower rate of duty. The show cause notice dated 02/02/1999 was issued to the appellant alleging that they were misclassifying the products in order to evade duty, allegations of suppression were also levelled against the appellant. The appellant contested the show cause notice on merits as well as on limitation. The adjudicating authority after following the due process of law did not agree with the contenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent after it was noticed from the quality control records. It is his submission that the batch reports indicate that the products are correctly classifiable under chapter heading number 34.03. He would then take us through the statements of persons working in the appellants factory/refinery. 5. We have considered the submissions made at length by both sides and perused the records. 6. On perusal of records, we find that the appeal could be disposed of on the ground of limitation only. It is noticed that for the period in question in this appeal, appellant had filed classification list, classifying the products under chapter heading number 27.01. The said classification lists were approved by the authorities as per the provisions of Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scertain the correct classification of the product, during the relevant period. Having not done so, revenue authorities now cannot turnaround and allege that there was suppression, mis-statement on the part of appellant. 6.2 Secondly, the revenue authorities relied upon the batch card purportedly maintained by the appellant in respect of the said products, indicate that the correct classification of the product is under chapter 34. On perusal of the said job cards, we find that the said job cards were for the year 1998 while the demand in the show cause notice is for the period January 1994 to March 1995. There is nothing on record to show that during the relevant period, the job cards of the products in question were indicative of the cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing fittings manufactured by it, the tariff entry was correctly stated. The concerned officers of the Department, as noted above, after verification approved the said classification list. This Court has repeatedly held that for invoking extended period of limitation under the said provision duty should not have been paid, short-levied or short-paid by suppression of fact or in contravention of any provision or rules but there should be wilful suppression. [Re : M/s. Easland Combines, Coimbatore v. The Collector of Central Excise, Coimbatore, C.A. No. 2693 of 2000 etc. decided on 13-1-2003]. By merely claiming it under heading 3926.90 it cannot be said that there was any wilful misstatement or suppression of fact. Hence, there was no justifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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