9911796707
TMI Blog1999 (7) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellants. Shri A. Ashokan, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - This application for waiver of pre-deposit of duty amounting to Rs. 1,80,76,929/- as well as penalty of equivalent amount; and stay of recovery thereof was argued by Shri B.N. Rangwani, ld. Consultant. 2. Shri A. Ashokan appeared for the revenue. 3. The applicants are engaged in the act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the demand and imposed penalty. On the plea of application of limitation, the ld. Commissioner observed as under : "Assessees have also argued that their classification lists were duly approved by the Hon'ble Asst. Collector (now Asst. Commissioner) of C. Ex. Div- Daman; that they were filing RT 12 Returns every month showing printed polyethylene films having been cleared at NIL rate of duty u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s is rightly invoked and the show cause notice is not barred by limitation." 4. We have heard Shri Ragwani on merits as well as on the aspect of limitation. We observe that the distinction between the two contesting tariff headings is governed by the Section Note to Section VII of relevant Chapter 49. In terms of this note where the printing is merely incidental to the primary use of the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is an important part of the process of assessment and, therefore, the Assistant Collector is required to be very careful and is expected to apply his mind before according approval. He is entitled to and indeed required to make such inquiries and summoned such information as may be called for in order to arrive at the correct decision. In other words the act of approval was not merely a passive a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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