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TMI Blog2007 (8) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... oner of Central Excise (Appeals), Bangalore. 2. The appellants M/s. Bostik (India) Pvt. Ltd., Hyderabad are the manufacturers of various products for the leather industry. They have been manufacturing the following products classifying them under CSH 3814 of CETA 1985 for the last 15 years : 6009 - cleaner - thinner, cleaner (reducer), M501 - cleaner - thinner (reducer) 6316 - cleaner (reducer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion suggested by the audit party, the Deputy Commissioner confirmed the proposals in the show cause notice. He confirmed the differential duty of Rs. 80,805/- for the period from December 2002 to November 2003 under proviso to Section 11A(1) of Central Excise Act. Further interest under Section 11AB was demanded. Equal penalty under Section 11AC was also demanded. He imposed a penalty of Rs. 10,0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al." The classification list filed by the appellants periodically has been approved by the department for a very long, time. The proceedings have been initiated based on an audit report and also the show cause notice dated 5-1-2004 for the period from December 2002 to November 2003 and another show cause notice dated 20-1-2004 has been issued for the period January 2001 to November 2002, obviousl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the department while revising the classification has not taken any step to get the product tested. Simply based on the audit objection, the classifications have been revised and consequently, demands have been confirmed. The Commissioner (A) has also not given any speaking order while revising the classification of the appellant. In these circumstances, we do not find any justification for up ..... X X X X Extracts X X X X X X X X Extracts X X X X
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