TMI Blog2002 (8) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... bur Lal Tail was not a medicament classifiable under Heading 3003 of the Central Excise Tariff but was a cosmetic or toilet preparation classifiable under heading 33.04 of the Central Excise Tariff. In the show cause notice duty was demanded for the period June, 95 to July, 1998. The adjudicating authority confirmed the demand after reclassifying the goods and also imposed penalty. 2. Learned Counsel appearing on behalf of the appellants submitted that the whole demand is time barred. His submission is that show cause notice was issued on 5-7-2000 demanding duty for the period June, 95 to July, 98. The appellants have now stopped manufacture of Dabur Lal Tail at their facotry at Sahibabad. Therefore, they are not arguing on the classifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s duly approved therefore, no suppression can be alleged against the appellants. Appellants relied upon the decision of the Tribunal in the case of Collector of Central Excise v. Muzzaffarnagar Steels, reported in 1989 (44) E.L.T. 552 (Tribunal). 3. The contention of the Revenue is that appellants misdeclared their product and suppressed the material information just to evade the payment of duty. The contention of the Revenue is that the appellants had not declared correctly the description/nominclature of the product in their classification lists, therefore, extended period of limitation is rightly envoked by the Commissioner of Central Excise. 4. Heard both sides. 5. The appellants are challenging the impugned order only on the gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, the Assistant Collector is required to be very careful and is expected to apply his mind before according approval. He is entitled to and indeed required to make such inquiries and summoned such information as may be called for in order to arrive at the correct decision. In order words the act of approval was not merely as passive act or concurrence but involves an active decision making and the Assistant Collector was required to fully satisfy himself about the particulars of goods being manufactured and the process of manufacture wherever necessary and the relevant facts and than only determine the classification and pass appropriate orders; and once the Assistant Collector has approved the classification the department has to bear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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