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TMI Blog1987 (1) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... hi, SDR, for the Respondents. [Order per : M. Santhanam, Member (J)]. - This is a revision application filed before the Government of India, which has been transferred to the Tribunal, and is being treated as an appeal. 2. The appellants are exporters of marine products. They have cold-storage and refrigeration facilities in different parts of the country for preservation and export of marine p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts. A penalty of Rs. 1,000/- was also imposed. 4. The appellants preferred an appeal to the Central Board. Under the impugned order dated 31-12-80 the Board held that the main heading of the tariff item referred to refrigerating and air-conditioning appliances and machineries all sorts and parts thereof, and confirmed the orders of the Collector. The penalty was, however, set aside. 5. Shri Kunh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the produce He referred to the recent decision of the Kerala High Court in the case of Collector of Central Excise v. Calicut Refrigeration Company, 1986 (9) ECR 547, Kerala. 7. Smt. V. Zutshi, S.D.R. is admitted that the question of classification has already been concluded in respect of the same party by the order (cited supra). She urged that the appellants did not obtain any licence and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fied. 9. On the question of time bar we are of the view that there is considerable force in the contention of the appellants. The penalty imposed under Rule 173Q has been set aside by the Board. It is, therefore, manifest that the appellants did not have intention to evade payment of duty. This is a vital concept in order to determine whether there was any suppression or clandestine removal. It i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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