2000 (5) TMI 718

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..... mber (J)]. After hearing both the sides we feel that the present appeal can be disposed of on the short point of limitation. 2. Duty of Rs. 2,27,869/- has been confirmed and penalty of Rs. 25,000/- has been imposed by the adjudicating authority by observing that end cuttings and steel side cuttings of the steel sheet out of which LPG cylinders are cut cannot be considered as waste and scra .....

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..... held the same to be classifiable under sub-heading No. 7204.90. Shri Mohanty submits that the said industrial unit and their factory falls under the jurisdiction of the same division office and the same Asstt. Collector. Even the range office is the same. As such the orders passed by the Asstt. Collector having jurisdiction over their factory in respect of another factory similarly situate streng .....

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..... tment that the classification lists were duly approved and they were modified only w.e.f. 5-8-1992 by the Asstt. Commissioner. 3. Countering the arguments Shri R.K. Roy, ld. JDR reiterates the reasoning of the authorities below and submits that the appellants have not given proper and complete description of the product in the classification lists submitted by them. They have wrongly classified .....

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