9911796707
TMI Blog2003 (12) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... aluminium utensils; that they purchase aluminium scrap from the market which is converted into ingots after melting the same, thereafter, the aluminium sheets are made out of ingots, out of which circles are cut which are captively used in the manufacture of utensils; that the appellants, under the bona fide belief, that circles being intermediate goods, were not liable to duty, did not discharge the duty liability. The learned Advocate very fairly mentioned that the Appellate Tribunal, in the case of Ganga Aluminium Industries Ors. v. C.C.E, Patna, has confirmed the duty liability on Aluminium circles vide Final Order Nos. A/129-135/Kol./2003 dated 19-2-2003; that the learned Advocate has also brought to our attention another Tribunal s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he benefit of Notification No. 67/95 to the manufacturers of aluminium circles and as such the appellants were, under the bona fide belief that no duty is payable by them. Finally, he submitted that for the same reason, no penalty is imposable on any of the appellants. 3. Countering the arguments, Shri Kumar Santosh, learned S.D.R., submitted that the excisability of aluminium circles, has been settled by the Appellate Tribunal in the case of C.C.E., Patna v J.P. Metal Industries (supra); that circles are taken out of sheets, a commercially finished product with new name used and character emerges and as such the circles are a manufactured product; that aluminium circles are sold as such in the market and these are movable and marketable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... um circles are not capable of being marketed. Thus, the aluminium circles are manufactured products and marketable and as such the Central Excise duty is levied and collected on aluminium circles. We, however, find substance in the submissions of the learned Advocate for the appellants that the larger period of limitation is not invocable. The learned Advocate has also relied upon the decision of the Supreme Court in the case of Pushpam Pharmaceuticals Company v C.C.E, Bombay, 1995 (78) E.L.T. 401 (S.C.), wherein it has been held that the word suppression of fact has to be construed strictly in view of the surroundings it has been used. As per the judgment of the Supreme Court the act must be deliberate. In taxation, it can have only one ..... X X X X Extracts X X X X X X X X Extracts X X X X
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