2008 (4) TMI 646

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..... or the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The appellant is engaged in manufacture of dairy machinery viz. cleaning in place units/systems (C.I.P.), which are classifiable under Heading 8534. The dispute in the present appeals relates to classification of electric control panel, which are being cleared along with the said unit by classifying the same under Heading 8534 i.e. .....

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..... as show cause was issued on 25-8-98 i.e. beyond the normal period of limitation. We find that appellants have cleared the said control panel on the duty paying document i.e. gate passes by clearly mentioning the same as control panel of CIP. The said fact was also reflected in RT-12 return which stand assessed by their jurisdictional Central Excise officer. As such, the entire facts were known to .....

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..... o be taken as a case of 'change of view' and not as a case of any suppression or statement with an intention to evade payment of duty. We, accordingly, agree with the learned Advocate that the demand raised after the normal period of limitation is barred by limitation. 3. The appeal is allowed on this short ground itself. (Dictated & Pronounced in Court)
Case laws, Decisions, Judgements .....

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