TMI Blog2015 (8) TMI 1392X X X X Extracts X X X X X X X X Extracts X X X X ..... he relevant time. In these circumstances, the allegation of suppression is not sustainable against the appellant. Admittedly, in this case, the SCN has been issued by invoking extended period of limitation. Therefore, there is no suppression on the part of the appellant, extended period of limitation is not invokable - whole of the demand pertains the extended period of limitation, therefore, dema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant were filing their classification declaration and have declared that the appellant is manufacturer and supplier of storage and proportioning bins by classifying the same under CTH 8474.90. In remark column, it has been shown as it is part of the sintering machine. The classification declared by the appellant has been accepted by the Department. Later on, it was revealed that the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued in 2002 for the period December, 1997 to March, 1999 is barred by limitation. 4. On the other hand, ld. AR opposed the contention of the ld. Counsel and submits that on merits, it is admitted fact that the appellant have no case. On limitation also, he contended that it is a fact on record that the appellant has shown the goods manufactured by them is part of the sintering machine. In fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame under CTH 8474.90. In remark columns, they have shown that it is the part of the sintering machine. From the classification declaration, the classification would have to be decided by the concerned officers to classify correctly whether the impugned goods manufactured by the appellant are more appropriately classifiable under CTH 73 or 84. The classification declaration filed by the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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