9911796707
TMI Blog2002 (12) TMI 526X X X X Extracts X X X X X X X X Extracts X X X X ..... r per : S.S. Sekhon, Member (T)]. The appellant is a PSU manufacturing bulbs fluorescent lighting tubes, and parts thereof and Lead Glass in Flare and Exhaust . They had classified the said Lead Glass in Flare and Exhaust under Heading 7015.00 since 1988 and the Classification List was approved without any objection and were clearing the goods after paying duty as per the approved Classif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h a view to evade payment of duty to the extent of the difference between 40% ad valorem applicable to Glass Tubes falling under sub-heading 7001.90 and the duty applicable to Glass articles falling under Heading 7015 attracting an effective rate of 30% ad valorem in terms of Notification No. 67/88-C.E. as amended. Therefore, it appears that the assessees have deliberately misdeclared the goods i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... position of penalty. After hearing both sides and considering the material it is found: - (a) It is well settled that the Assistant Collector was required to approve the classification list after making such enquiries as felt necessary, as per the provisions of Rule 173B of the Central Excise Rules, 1944 which was applicable at the relevant time. Any change consequently, in approved classif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot the Department s case that there was no Classification List filed for the product under clearance. The allegation is of misdeclaration and not non-declaration. In this view of the matter, it is found that the longer period under proviso to Section 11A(1) of the Central Excise Act, 1944 cannot be invoked. (c) When no duty demands could be determined, imposition of penalty under Rule 173Q ..... X X X X Extracts X X X X X X X X Extracts X X X X
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