9911796707
TMI Blog2005 (7) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... 9.90 and confirming the demand within the six months period and imposing penalty under Rule 173Q. (b) Revenue relies upon the decision in the case of CCE, Baroda v. L.M.P. Precision Engg. Co. Ltd. - 2004 (163) E.L.T. 290 and Madras PetroChem Ltd. - 1999 (108) E.L.T. 611 (S.C.) since the assessee in the classification lists filed for the period July, 1998 to November, 1998 had given a general description of paper carton heading under 4819.19 and not declared shells and slides which were known and described in the invoices as such which would call for invoking the extended period of proviso clause to Section 11A(1). (c) The ld. Advocate for the assessee took us through the order, the grounds taken in the appeal, the RT 12 is asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Engg. Co. Ltd. - 2004 (163) E.L.T. 290 (S.C.), it is found that the Supreme Court has held the invocation of the proviso clause of Section 11A(1) to be justified in that case by holding a description given in classification list form for the period not tallying with the invoice description and full description being revealed for the first time to obtain notification benefit to be reason enough to call for invocation of the proviso clause to Section 11A(1). However, on closure scrutiny that case was for a period 1-3-86 to 29-2-88 as it was shown by the ld. Advocate for the assessee from Para 2 of the report. During that period, approval of a classification under the Central Excise Rules was an absolute must and no goods could be removed from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ange in the law and status of a classification list filed under Notification 173B of the Central Excise Rules, 1944 between 1988 and 1996. (f) The decision in the case in Madras Petrochem Ltd. - 1999 (108) E.L.T. 611 (S.C.) were based on concurrent finding of deliberate withholding of information and not of an inaction. No such deliberate withholding of information into vital documents of duty discharge and assessment i.e. invoice and RT 12 returns is established and when the purpose of classification list being filed having undergone sea change an incorrect declaration or claim thereon in the changed situation cannot call for wilful intent to evade, which is required to invoke Section 11A(1) proviso, especially when classification o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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