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TMI Blog2009 (4) TMI 693X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal has been filed against the Order-in-Appeal No. 48/2008 dated 29-2-2008, passed by the Commissioner of Central Excise (Appeals-I), Bangalore. 2. Heard both the sides in the matter. 3. The appellants are manufactures of Gym Equipments. In the year 2004-05, in spite of the fact that their clearances had exceeded Rs. One Crore, they had not discharged the duty liability after taking the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be accepted. The contention of the appellants was that there was a Customs Notification exempting sports goods for full payment of duty and the appellants were under the bona fide belief that even under Central Excise, they were exempted. While holding such a plea, it was stated that the appellant was under the impression that the sports goods are covered under Gym Equipments. The Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-section (1) in respect of the duty so paid: Provided that the Central Excise Officer may determine the amount of short payment of duty, if any, which in his opinion has not been paid by such person and, then, the Central Excise Officer shall proceed to recover such amount in the manner specified in this section, and the period of one year referred to in sub-section (1) shall be counted fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, in rejoinder, pointed out that there indeed was a Central Excise Notification No. 6/2002-CX., dated 1-3-2002 (Sl. No. 227) which exempts sports goods even from Central Excise duty. Further it was submitted that had there been any intention to evade duty, the appellant could not have kept the accounts in a meticulous manner. 7. On a very careful consideration of the matter, I find that any int ..... X X X X Extracts X X X X X X X X Extracts X X X X
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