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TMI Blog2018 (12) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... CETH 6802 2190. The Additional Commissioner while adjudicating the SCN, accepted the classification of the goods declared by the appellant and dropped the demand of Rs. 37,25,853/- and confirmed the demand of only Central Excise duty of Rs. 51,637/-. The said order in original was reviewed by the Department and the appeal under Section 35E(2) of Central Excise Act, 1944 was filed before the Commissioner (Appeals). The Revenue's appeal was allowed by impugned order in appeal dated 13.11.2009. Consequently, the demand of Rs. 37,25,853/- was confirmed and equal amount of penalty was imposed under Section 11AC. A Personal Penalty of Rs. One Lakh was also imposed on the Director of the appellant company and a demand of Rs. 51,637/- short paid on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rein the appellant describe the carved marble product under 2504.90. He also referred to a letter dated 01.05.2002 acknowledged on 16.05.2002 submitted by the appellant to the Deputy Commissioner for opting for SSI exemption. In this letter the appellant declared the product carved marble blocks under 2504.90 as exempted product, therefore, the facts regarding classification claimed by the appellant under 2504.90 and exemption thereon was disclosed explicitly to the department, therefore, there is no suppression of fact or mis-declaration etc. on the part of the appellant. Hence, the demand is clearly time barred. In support of his submission, he placed reliance on the following judgments: * S Narendra Kumar vs CCE 2003 (154) ELT 242 * ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : In the aforesaid letter in the 4th para the item description on which the exemption was claimed, at Serial No. 2, the appellant have clearly declared that carved marble blocks classified under 2504.90 is exempted and attract nil rate of duty. The registration certificate issued to Appellant by the Department is scanned below: From the above registration certificate in the amendment/ addition made on 19.08.1997, the addition made on 19.08.1997, the product in question, namely, 'Carved Marble Products' classified under 2504.90 by the Jurisdictional Superintendent Central Excise. This proved that the department itself accepted in the year 1997 that product 'Carved Marble Product' is classifiable under Chapter heading 2504.90. Therefore, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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