9911796707
TMI Blog1996 (3) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... /86. A penalty of Rs. 15,000/- has also been levied on them and a further penalty of Rs. 10,000/- has also been levied on the Proprietor of the appellants Shri M. Balachander. 2. Shri K.S. Ravishankar, the learned Chartered Accountant appearing for the appellant pleaded that the appellants manufacture two category of goods i.e. Control linkage system and brake band. He pleaded that while Control Linkage system (CLS) falls under Heading 8431 the other item Brake band (BB) falls under Tariff Heading 6806 and they were eligible for the benefit of exemption Notification 175/86 in respect of these two items falling under two headings to the extent of Rs. 15 lakhs each and if this facility is given, there would not be any demand of duty and hen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey crossed the limit of Rs. 10 lakhs as required under the rules. He pleaded that the appellants were clearing the goods under exemption Notification and they felt that they need not take any licence. He also pleaded that the appellants had sought for the cross-examination of the officers which was not allowed. He further pleaded that BB are different from brakes 3. The learned DR for the department pleaded that the appellants have sought assessment of BB as brake linings. He pleaded that brake linings are different from BB. Brake Bands he pleaded, are parts of machinery and brake linings go to make the parts of machinery along with some other material and these are used for proper steering for the vehicles. 4. We have considered the pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be falling under Tariff Heading 68.06 to avail of the benefit of exemption Notification separately under this tariff heading. There is no explanation from the appellants for holding back the information in regard to manufacturing process of this item from the department. If they had any doubt, they should have sought for clarification from the authorities before starting to avail the benefit of exemption Notification. There is no ambiguity in the wording of the Tariff [Heading] 68.06 to lead to any doubt as to the scope of the items covered under this heading. The appellants therefore have to be taken to have availed of the benefit with intention to evade payment of duty. The fact that the appellants did not go before the authorities wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
