9911796707
TMI Blog1995 (3) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... anted an option to redeem the same on payment of a fine of Rs. 15,000/- besides the ld. Collector has confirmed duty of Rs. 46,326.37 (including differential duty on Motor Vehicle Parts) under Rule 9(2) of the Central Excise Rules, 1944 on the clearance of nuts, bolts and screws, Motor Vehicle parts and MCIT Inserts effected by the party during the period from 1-3-1986 to 4-12-1986. The appellants have also been imposed a penalty of Rs. 12,000/- under Rule 173Q of Central Excise Rules, 1944. 2. The appellants were issued with a show-cause notice dated 2-1-1987 alleging contravention of the provisions of Rules 9(1), 52A, 53 and various rules under Rule 173, 174 and 226 of the Central Excise Rules, 1944 inasmuch as it was alleged that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that they had not obtained the licence under the impression that this item is not excisable and they took it as casting of Iron, Cast Iron, and Malleable Cast Iron and the same had been exempted under Notification No. 208/83-C.E., dated 1-8-1983. He had also stated that they had filed a Classification List which had been approved by the Department after verification. He had also stated that the item was being supplied to Indian Railways only and as the department has been fully aware of these facts and hence there was no suppression and the larger period was not invokable. The ld. Collector in the order has rejected their defence and has confirmed the duty demanded under Rule 9(2) of the Central Excise Rules, 1944 both on the clearances of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invocation of larger period and also for imposing penalty. 5. We have considered the submissions made by both the sides and have perused the order. The party has placed in appeal file, copies of classification list w.e.f. 1-3-1986. In these classification lists, the party has disclosed this it as casting of Iron, Cast Iron and Malleable Cast Iron in S. No. 3. The same has been checked and found correct and an endorsement to the effect is seen and copy of the classification list is signed by both the Inspector as well as the Range Supdt. The classification list w.e.f. 2-4-1986 is also in the record with the similar endorsement. In the light of these documents, the finding that there has been suppression and clearances were done clande ..... X X X X Extracts X X X X X X X X Extracts X X X X
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