2002 (11) TMI 397

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..... nt. [Order per : V.K. Agrawal, Member (T)]. These are two applications for waiver of pre-deposit of Central Excise duty and penalty as under :- (i) M/s. Ratan Inds. P. Ltd. Rs. 1,37,79,835/- (duty) Rs. 1,37,79,835/- (penalty) (ii) Shri Girish Goel, Director Rs. 5,00,000/- (penalty) 2. Shri R. Santhanam, learned Advocate, submitted that the A .....

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..... extended period of limitation is not attracted as the department all the time was aware that they are manufacturing hub as they have filed the classification list and RT-12 Returns. He also mentioned that the hub manufactured by them is only for animal drawn vehicles and cannot be used for tractor trolley; that in support of their contention they have submitted a certificate from Joint Director (T .....

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..... hubs manufactured by the Applicants were suitable for animal drawn vehicles as they were larger and stronger than the hubs recommended for animal drawn vehicles; that the customers who had purchased the impugned goods from the Applicants had sold them to tractor trolley manufacturers. Finally he submitted that the extended period of limitation is invokable as the applicants had declared the hub to .....

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