9911796707
TMI Blog2008 (8) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... hether the extended period of limitation under proviso to Section 11A (1) of the Central Excise Act is invocable for demand of allegedly short period duty. The period of dispute is from April 1996 to February 1997 and from June 1998 to February 2000 and the show cause notice invoking the extended period had been issued on 2-5-01. Earlier this appeal had been allowed by the Tribunal vide order No. 99/02-C dated 3-5-02 [2002 (148) E.L.T 385 (T)] on the ground of limitation, without going into the merits. The Revenue, however, filed an appeal to Hon'ble Supreme Court against this order and the Hon'ble Supreme Court vide order dated 30th April, 2008, remitted this matter back to this Tribunal for fresh consideration on merits as well as on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e been classifying the difference grades of ABS polymers under sub-heading 3903.30. Throughout they have declared the different grades of ABS polymers being manufactured by them in the classification list/CL declaration and classification of all the grades of ABS polymers was mentioned as under sub-heading 3903.30. Besides this, in the RT-12 returns, the details of gradewise production and clearance of various grades of ABS polymers have been given. And against each grade of ABS polymer, its classification has been mentioned as 3903.30. All these RT-12 returns and the classification declarations have been accepted without any objection. In view of this, the appellant cannot be accused of wilful misstatement or suppression of facts. Therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g manufactured by them, in the RT-12 returns they have given the gradewise details of production and clearance and against each grade its classification has been shown as under sub-heading 3903.30. Not only this, in response to a query from the Assistant Commissioner, the appellant vide their letter dated 21-06-90 had also given the details of the manufacturing process. In the Modvat declaration filed under Rule 57G of the Central Excise Rules, the appellant had declared various raw materials used by them for manufacture of various grades of ABS resin and the Modvat declaration clearly shows that apart from the raw materials for ABS resins, they were using many other chemicals for manufacture of different grades of the ABS resins. In view o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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