2000 (11) TMI 647

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..... [Order per : Gowri Shankar, Member (T)]. The appellant filed a classification list effective from 15-7-1987 for parts of transformers in partly assembled condition consisting of following materials : (i) transformer core (ii) L.V coil (iii) H.V. coil (iv) Insulator materials (v) Connection wire. The benefit of Notification 160/86 was claimed. The notificatio .....

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..... sification list of the goods. A penalty was also proposed. The Commissioner confirmed the proposal in the notice, demanded the duty mentioned therein and imposed a penalty on the appellant holding that the charges in the notice had been established. Hence this appeal. 3. The position on the merits of the matter is arguable and far from clear. However, the advocate for the appellant strongly cont .....

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..... ve been evident to the department a month after the goods were cleared. The contention raised before the Commissioner by the appellant that the fact that the R.T. 12 returns, to which the gate passes were annexed, had been assessed finally shows that the departmental officers had applied their minds to the assessment. Having done so, they cannot later allege mis-declaration so as to invoke the ext .....

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