TMI Blog2019 (12) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... ther stated in the letter that as per new harmonised classification which replaced 6 digit code to 8 digit code from 28.2.2005, the goods would attract duty, as the goods fall under Chapter 48. From this letter it is very much clear that the department was well aware that the appellant was clearing the goods without payment of Central Excise duty even after 28.2.2005. There are no evidence indication suppression of facts. It is a dispute of classification. There is no positive act established by the department to show that the appellant suppressed facts with intention to evade payment of duty. The period involved is also the transitional period when the 6 digit code was replaced by 8 digit code and there was a change in the classificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter 48. The paper tags were also held to be classifiable under 48211010. The duty demand proposed was confirmed. The appellant filed appeal before the Commissioner (Appeals) and vide order impugned herein, the Commissioner (Appeals) set aside the duty demand on printed wrapper. He however upheld the demand of duty on paper tags and trays. The issue of limitation was also found against the appellant. Against such order of classification as well as confirmation of duty on paper tags and tray, the assessee has filed the above appeal. Aggrieved by the order of setting aside duty on paper wrapper the Revenue has filed appeal No.E/40402/2013. 3. With regard to the appeal filed by the Revenue, the Ld.AR, Sh.Arul C Durairaj sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lassifiable under Chapter 48 and attracts 16% duty. To this letter, the assessee had given detailed reply dt.8.9.2008 putting forward their contentions. The show cause notice was issued much later after a period of one year on 10.11.2009 alleging suppression of facts with intention to evade payment of duty. The Revenue has not been able to adduce any evidence to establish suppression of facts on the part of the assessee. The issue being classification the allegation that assessee suppressed facts with intent to evade payment of duty cannot sustain. The assessee was filing ER-1 returns during the said period. Since there was no column in the ER returns to declare the clearances of non excisable goods, the assessee had no occasion to declare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... following products under Tariff Heading 49 and claimed exemption from payment of Central Excise Duty . 9. Thus from the records, the department was well aware that the disputed goods were cleared by the assessee claiming exemption from duty by classifying them under Chapter 49. It is further stated in the letter that as per new harmonised classification which replaced 6 digit code to 8 digit code from 28.2.2005, the goods would attract duty, as the goods fall under Chapter 48. From this letter it is very much clear that the department was well aware that the appellant was clearing the goods without payment of Central Excise duty even after 28.2.2005. To this letter, the assessee has replied on 8/9/2008 raising contentions t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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