2019 (8) TMI 316

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..... ariwala, Assistant Commissioner (AR) for the Respondent ORDER This appeal has been filed by M/s. Rishi Cast Pvt. Limited against the demand of Central Excise duty, interest and confirmation of penalty. 2. Ld. Counsel for the appellant pointed out that they are manufacturing certain items falling under Chapter heading 7324 and 7325 and one of the items manufactured by them is 'manhole cover'. Th .....

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..... ther pointed out that they were regularly manufacturing the said product and were filing ARE-1 returns. He pointed out that in ARE-1 they were describing the product as 'Cast Iron Manhole Cover'. He pointed that the entire issue was in the knowledge of Revenue therefore, extended period could not have been invoked to demand duty under Section 4 in respect of the product Manhole Cover which they we .....

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..... jjain - 2018 (15) GSTL 74 (Tri. Del.) 5. Ld. AR relies on the impugned order. He particularly relied on Para 13 of the show cause notice wherein it has been alleged that the appellant had never informed the correct nomenclature of the product and it was during the audit of the record came to the notice of the Revenue that the product is Manhole cover. He also pointed out that in the registration .....

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..... ion as 7325 as in the registration certificate obtained in 1999 and invoice No. 148 dated 04.01.2000 issued by them showing classification as 7325.10. He argued that the case law relied upon by the appellant is related to the issue where the appellant had bonafide doubt regarding classification. He argued that the in the instant case, the appellants were aware in the year 1999/2000 that the correc .....

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..... aration prior to 01.04.2000, they have correctly classified and alter they have changed the classification.  Thus, it is apparent that appellant had no bonafide belief otherwise. Consequently, the extended period of limitation has rightly been invoked. Since the appellant are contesting the issue only on limitation, the appeal filed by the appellant is rejected and the impugned order is uphel .....

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