TMI Blog2016 (1) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... excise duty on transmission assembly manufactured and consumed by them. The whole marketability and taxability was settled, only by the Apex Court Change over to integrated assembly line resulted changes in the classification list filed in July, 1994 when certain items indicated in the earlier classification list are not mentioned in revised list. This cannot be construed as wilful mis-statement on the part of the appellants. The reason for revised classification list has been explained in the covering letter of the appellants. Finally, we find that non payment of duty during the impugned order cannot be attributed to wilful conduct of the appellants as tax liability on such items was subject matter of dispute and settled only by the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant Shri B.L.Narasimhan during the arguments concedes that the issue on merits has been decided by the Hon'ble Supreme Court in Escorts Ltd - 2015-TIOL-92 SC-CX. As such, he submitted that they have no case on merits. However, he strongly contended that the demands were clearly hit by time bar in terms of section 11A of Central Excise Act, 1944. He submitted that during the period 1996-1998, the tractors with capacity of less than 1800 cc were exempt under Notification No.162/86-CE dated 1.3.1986. The components for such tractors were exempt under Notification No.239/86-CE. The appellants have been filing the classification list showing components as exempt. From 1.3.1993 the notification No.217/86-CE did not cover captive consumption o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f TAPE. The said decision of the original authority was upheld by the Tribunal vide order dated 12.11.2009. The manufacture and marketability of transmission assembly and thereupon dutiability was finally decided by the Supreme Court in a combined order in Escorts Ltd. (supra). Learned Counsel drew our attention to the findings of the Supreme Court to the effect that demand for extended period on the ground of suppression of facts and wilful mis-statement is not sustainable. Learned Counsel stated that the appellants are engaged in the manufacture of tractors for many decades and have been filing all the records, information with the department in the form of classification list, ground plan for assembly line etc. Hence, there is no questio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no case for invoking extended period for demand. It is also admitted fact that different views have been taken by the different authority of department and also the Tribunal in respect of marketability and consequently duty liability of transmission assembly. The issue was finally resolved by the order of Hon'ble Supreme Court in Escorts Ltd. (supra). In the same judgement itself, the Hon'ble Supreme Court held that there is genuine belief on the part of the assessee regarding non liability of duty on this product consumed captively. Hence Hon'ble Supreme Court held that there is no suppression or wilful attempt to evade duty. 8. We find that the facts and analysis as considered by the Hon'ble Supreme Court are squarely a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Punjab Tractors Ltd. has held that there is no case for fraud or wilful mis-statement in a situation similar to this. We find that the Tribunal in the case of Accurate Chemicals Industries vs. CCE, Noida-2014 (314) ELT 334 (Tri.-Del.) examined the scope of self assessment and responsibiiity of assessee and jurisdiction of the central excise officers. In the present case, change over to integrated assembly line resulted changes in the classification list filed in July, 1994 when certain items indicated in the earlier classification list are not mentioned in revised list. This cannot be construed as wilful mis-statement on the part of the appellants. The reason for revised classification list has been explained in the covering letter of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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