1998 (6) TMI 279

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , Member (T)]. Shri J.S. Agrawal, learned Advocate submitted that the appellants had filed classification list effective from 3-4-1986 for the manufacture of copper wire thicker than 2 mm and copper wire rods claiming classification under Heading 7405.10 of the Schedule to the Central Excise Tariff Act. The classification list was approved by the department. He further mentioned that the sam .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... when there is no concealment of true facts. The learned Advocate submitted that if department had any doubt about the wrong classification mentioned by them in their classification list it was open to the department to modify the same before approving the classification list. 2. Shri A.K. Agrawal, learned SDR, submitted that as the appellants were manufacturing both copper wire as well as coppe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... gation of wilful evasion of duty cannot be attributed unless supported by other evidence. The learned Advocate has rightly relied upon the Supreme Court s decision in Prabhu Steel Industries case. Following the ratio of that decision and the facts of the case, we are of the view that there was no mis-statement with intent to evade payment of duty, as the appellants have cleared the same goods whic .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X