9911796707
TMI Blog2002 (3) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... to 3/98 and the consequent duty demands on such entities, already cleared. A penalty of equivalent amount under Section 11AC of the Central Excise Act, 1944 imposed along with penal interest. 2. The Commissioner found : 10........it is pertinent to note that prior to issue of Notification No. 8/96, dated 23-7-1996, defibrillators for internal and external use were exempted from payment of duty. But, as per the above Notification, defibrillators for internal use only were exempted from payment of duty. The contention of the assessee that the defibrillators manufactured by them can be used with the help of internal paddles to give counter shock to exposed heart during open heart surgery and so that same has to be termed as for interna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... found that the appellants, as assessees, had not disclosed the fact that the entity is manufactured and cleared without internal paddles and they were fully aware that the entity could be used for external purposes only, in the form in which it was presented at the time of clearance from the factory. It was cause enough to conclude intent to evade payment of duty and the violation of extended period under provision to Section 11A in order to deny the benefit of the exemption and demand duties and penalties and interest. 3. We have heard ld. Sr. Advocate Sh. Arvind P. Datar along with Smt. Rukmani Menon for the appellants and ld. SDR, Smt. Radha Arun for the Revenue. Considered the matter in appeal and the application filed for Additional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded, that such opinions being adduced now before us, from Experts and History of Defibrillators, as available after downloading from Internet, were not before the lower authority. Therefore we do not give any finding on the propositions now raised by her, term that Internal Fibrillators should be restricted to Implantable Fibrillators , as we note that the ld. Sr. Advocate in his submissions has pointed out that whenever it was intended to imply and limit benefit to an Implantable Device for Internal Medical Use, the notification had used the words Implantable and not Internal. (c) We find that the Commissioner has come to a finding on an incomplete reading of the manual and has not considered the well settled law on For Use as r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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