9911796707
TMI Blog1997 (8) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... er per : P.C. Jain, Member (T)]. The following question has been raised by the applicant Commissioner, which, according to her, is a question of law arising out of Tribunal s Order dated 18th February, 1997 :- It is mandatory on the part of the assessee to declare in their classification List under Rule 173B of Central Excise Rules, 1944 the products even if it is an intermediate product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er :- 1.1 The appellants herein are manufacturers of ACSR cables falling under Tariff Item 33B of the Central Excise Tariff. For this purpose, they were receiving duty-paid Aluminium Wire Rods and reducing the thickness of the wire rods to the required guage of the ACSR cables. In the process of manu- facture of the required guage of ACSR cables, a stage of wires of 9 S.W.G. also came into exist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fully considered the submissions of both sides. Without going into the aforesaid question raised by ld. JDR on merits whether duty is chargeable at the 9 S.W.G. stage on Aluminium Wires, we are of the view that the demand of duty is barred by time inasmuch as the finding of the adjudicating authority that the process of manufacture was not declared and therefore, there is a suppression of facts, c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fraid, this assumption is basically wrong as already found in our finding that a process of manufacture of an excisable commodity is supposed to be known to the Revenue. They cannot claim ignorance about the process of manufacture before approving the classification list and the price list. It is, therefore, clear that our finding on the demand being time barred is essentially a finding of fact ba ..... X X X X Extracts X X X X X X X X Extracts X X X X
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