9911796707
TMI Blog2018 (5) TMI 1200X X X X Extracts X X X X X X X X Extracts X X X X ..... ant Sh. M. R. Sharma, AR for the Respondent Per: Justice (Dr.) Satish Chandra: The present appeal is filed by the appellant against the order-in-appeal No. 301/CE/DLH/2017 dt. 06.11.2017 passed by the Commissioner of Central Excise (Appeals), Delhi-I). 2. Brief facts of the case are that the appellant are engaged in the manufacture of refrigerator parts. There was a dispute between the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication. Subsequently, after a lapse of almost two years, a show cause notice was issued on the ground that the appellant are not entitled for exemption under Notification No. 4/2014 dt. 17.02.2014 as the trims are classifiable under Chapter 39 and not under Chapter 8418. Being aggrieved, the present appeal has been filed by the appellant. 4. With this background, we heard Sh. V. Swaminathan, ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned goods were shown under 1st category or the 2nd category declared by the appellants. Appellants have submitted that department should have made enquiries in this regard to unearth the truth. However, they can't be absolved from their responsibility to declare information appropriately specially when they had fought & won the matter earlier before the Commissioner (Appeals). The ground for such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recipient manufacturer before their use in the machines; that the appellants knew the specific usage of the impugned goods as already the matter had been settled by the earlier order of the Commissioner (Appeals) as mentioned above, vide which appeal of the appellants was allowed by classifying the impugned goods under Chapter 39 of CETA, 1985 and that there was no logical reason for their changi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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