9911796707
TMI Blog2000 (4) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... be clubbed with the clearances of the Appellants and that the goods had been cleared without payment of duty. 2. Shri Bipin Garg, Learned Advocate, submitted that the combined functioning of Hot Mix Plant is such which is not covered by any machinery falling under heading 84.74; that the Heat Treatment of the materials being the primary function of the Hot Mix Plants, it is classifiable under Heading 84.19; that as per Explanatory Notes of H.S.N. below heading 84.79, the Heating Apparatus for Bitumen is excluded from the purview of Heading 84.79; that the Hot Mix Plants manufactured by other assessee had been classified in Delhi Collectorate under Heading 84.19; that some of the classification lists of other assessees have been brought o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 989 for demanding the duty for the period 1987-88 and as such the entire demand is time barred. The learned Advocate alternatively submitted that in any case there cannot be any suppression of the facts w.e.f. 2-7-1988 when they had filed classification lists classifying Hot Mix Plants under heading 84.19 and a show cause notice dated 2-8-1988 was issued to classifying it under 84.74. Finally he submitted that penalty of Rs. 15,000/- is quite harsh which may be set aside or atleast reduced. 5. Countering the arguments, Shri A.K. Jain, Learned D.R., submitted that the Collector (Appeals) under his Order No. 1875/CE/CHD/91, dated 4-12-1991 had classified the Hot Mix Plant under Heading No. 84.74 in the case of the Appellants themselves and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r deliberate withholding of the information. 6. We have considered the submissions of both the sides. We find that the issue regarding classification of Hot Mix Plant has been settled by the Tribunal vide Final Order No. 1424/99-B, dated 28-12-1999 in the case of the Appellants themselves. It has been held that the impugned product is classifiable under heading 84.74 of the Central Excise Tariff and accordingly we order so in this appeal also. Regarding clubbing of the clearances of M/s. Adequate Steel and Alied Products with that of the Appellants we find that the Collector (Appeals) in the impugned order has held as under : The adjudicating authority has rightly observed that the goods claimed to have been manufactured by M/s. Adequa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
