9911796707
TMI Blog1998 (7) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... . Whether the claim for classification under CET sub-headings 4818.12 and 4818.19 in the classification list filed w.e.f. 1-3-1987 amounts to suppression or mis-statement on the part of the appellants, giving rise to the applicability of the extended period of limitation. 2. Learned Counsel Shri V. Sridharan, states at the outset that, in the case of the same assessees, 1995 (76) E.L.T. 350 the Tribunal has upheld classification under CET sub-heading 4818.90 holding that although multiwall paper may be containers, in the context of the expression used in sub-heading 4818 (sic), the non rigid paper containers manufactured by the appellants do not fall in line with the boxes and cartons which are necessarily of rigid type of use for transpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under CET sub-heading 4818.90 for both varieties of paper bags. He relies upon the decision of the Tribunal in the cases of M/s. Detiners Pvt. Ltd. v. CCE, Bombay - Final Order No. 370/88-B1, dated 6-9-1988 in which it was held that it is expected of Central Excise authorities to compare classification list of earlier orders with the new classification lists filed and if there was a discrepancy, the same should and would have been noted. In this view of the matter, we hold that the failure on the part of the appellants to declare the scrap in the classification list during the period 1980 to 1983 cannot be held to be with intent to evade payment of duty. Learned Counsel states that this order of the Tribunal has been followed in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly to reiterate the stand maintained through out the dispute that the products in dispute were classifiable under the above sub-headings. It was open to the Assistant Collector to modify the classification indicated in the classification list filed w.e.f. 1-3-1987 if he did not agree with their claim. The Department was fully aware of the classification claimed and, therefore, the appellants cannot be charged with suppression of facts with intent to evades payment of duty. The case law cited by the learned Counsel is relevant in the facts of the present case. In view of the above facts, we hold that the extended period of limitation is not available to the Department and that the entire demand is hit by time bar. Accordingly, we set aside t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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