TMI Blog2016 (1) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... ty. For the period from June 1995 onwards, we find that approval of classification list by the revenue authorities was done-away, but during the period in question i.e. from June 1995 to December 1997, there was a system of filing declaration of the products manufactured with cross reference of approved classification list. This system was introduced in order to check that none of the products are removed without appropriate classification and the knowledge of the Revenue. If that be so, we find strong force in the arguments put forth by the learned Counsel that the demands are hit by limitation. Since the issue involved in this case is of classification dispute, to our mind no penalty needs to be imposed on any of the appellants as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ared their final products classifying the same under CSH 2942 or 2943 while the department was of the view that the said products are classifiable under CSH 3402, 3904 or 3906 and liable to duty. Accordingly, differential duty was demanded with interest and also proposed to impose penalty on all the appellants. Appellants contested the show-cause notice. The adjudicating authority after following due process of law, confirmed the demands raised with interest and also imposed penalties on all the appellants. On appeal, the first appellate authority remanded the matter back to the adjudicating authority to reconsider the issue afresh. 2.1 In the 2nd round of litigation, appellant s case was disposed of by holding the same view that appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d so by giving cross reference of the earlier approved classification list. It is his submission that the entire demand be set aside on the ground of limitation. 4. Learned D.R. on the other hand would submit that the appellant had mis-classified the product with intention to evade duty. It is his submission that the appellant had not disclosed the composition of the products correctly and for determining the classification of the products no information such as raw material composition, chemical composition, manufacturing process, printed literature used for marketing of the products was made known to the department and they failed to file correct description of the product. It is his submission that the description given in the classif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isposal on the question of limitation. 6.2 We find that the period involved in this case is from April 1993 to December 1997 and the show-cause notice is issued on 29th April 1998 demanding differential duty on the ground that there was suppression, mis-declaration etc. It is undisputed that for the period from April 1993 to December 1997, main appellant had filed classification lists of the products in question and the said classification lists were approved finally by the Jurisdictional Asst. Commissioner/Proper Officer. There was a categorical claim by the main appellant before both the lower authorities that the classification lists were finally approved by the Proper Officer and the said claim has not disputed by both the lower auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication lists being approved by the Revenue authorities, it cannot be said that the appellant had mis-stated or suppressed information with intention to evade duty. For the period from June 1995 onwards, we find that approval of classification list by the revenue authorities was done-away, but during the period in question i.e. from June 1995 to December 1997, there was a system of filing declaration of the products manufactured with cross reference of approved classification list. This system was introduced in order to check that none of the products are removed without appropriate classification and the knowledge of the Revenue. If that be so, we find strong force in the arguments put forth by the learned Counsel that the demands are hit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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