9911796707
TMI Blog2018 (6) TMI 1072X X X X Extracts X X X X X X X X Extracts X X X X ..... re of gear of tractors and harvesting combines and also manufacturing of parts such as pinions, couplings and hub/brake axles transmission shafts meant for harvester combines and threshing machines and classifying the same under heading 84.33 of first schedule to Central Excise Tariff Act, 1985. To that effect, the appellant port their registration certificate amended on 02.09.1999 and also filed their classification list showing the description of goods as parts of harvester combines and threshing machines classifying under chapter heading 84.33. The classification list was approved wherein the goods are not liable to pay duty. The appellant cleared the goods namely pinions, couplings and hub/brake axles transmission shafts meant for harve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. This is the second round of litigation. The ld. Counsel for the appellant submits that in this case it was the issue of interpretation of classification of the goods in question and the appellant port amended registration certificate and filed the classification list before the authorities below, it was not objected, in that circumstances, being the issue of interpretation, the extended period of limitation is not invokable. Consequently, the penalty is also not imposable. 4. On the other hand, the ld. AR opposed the contention of the ld. Counsel and submits that the appellant did not file correct classification list giving the description of the goods, therefore, the extended period of limitation is invokable. 5. Heard the parties and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ight of Raja Forgings case aforesaid and determine the classification, in accordance with law as well as invokability of the extended period and leviability of penalty, if any, by a speaking and reasoned order. The appellant deserves fair opportunity of hearing before that authority while deciding the matter afresh in the light of law and material facts borne by record." 7. In this Tribunal remanded matter back to pass an appropriate order in the light of the decision in the case of Raja Forging and Gears (Supra), therefore, it is necessary to examine the decision of this Tribunal in the case of Raja Forgings and Gears (Supra). In the case of Raja Forgings & Gears (Supra), the assessee was manufacturing gears and transmission for motor ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their goods as part of harvesters combines which is not disputed the items manufactured of the appellant are harvester transmission. in that circumstances, this is the issue of interpretation or classification of the goods in question, therefore, relying on the decision of Raja Forgings & Gears (Supra) wherein this Tribunal dropped the penalty holding that the issue of interpretation. We hold that in this case also as it is the issue of correct classification of the goods in question, therefore, the extended period of limitation is not invokable. Consequently, penalty on the appellant is not imposable. 9. With these observations, we dropped the demand pertaining to the extended period of limitation, hence set aside penalty on the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
