9911796707
TMI Blog2000 (9) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... , JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - Today these two appeals are posted for hearing Stay Applications. For the reasons recorded below, the recovery of penalties imposed by the Adjudicating Authority, are stayed and both the appeals are taken up for final hearing with the consent of both the sides. 2. Shri R. Santanam, Ld. Advocate, submitted that M/s. LML L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al filed by them the Commissioner (Appeals), under the impugned Order, has remanded the matter to the Adjudicating Authority for re-calculating the demands after allowing the abatement of excise duty from the sale price; that, however, Commissioner (Appeals) has upheld the imposition of penalty holding that the Appellants have themselves revised approved classification of products to avoid the dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... standing and if department has classified the product differently, it does not mean that there was any misdeclaration on their part; that they had classified them as Motor Vehicle parts as the entire products were used by them in their Scooter Unit as components of two wheelers manufactured by them. 3. Shri Ashok Kumar, Ld DR, submitted that as they had made a misdeclaration in the classific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... merely because the Appellants have classified the product as Motor Vehicle Parts, it cannot be alleged that there was intentional misdeclaration by them so as to attract the penalty provisions. The penalty in respect of Adjudication Order No. 46/99, in addition, was beyond the scope of show cause notice as there was no mention of invoking the penalty provision in the show cause notice. We, therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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