2010 (2) TMI 1000

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he Respondent. ORDER Heard. Present appeal arises from order passed by the Commissioner (Appeals) on remand of the matter. 2. The learned Advocate for the appellants has submitted that the amount which was claimed in relation to the period within one year from the date of issue of show cause notice amounting to Rs. 1,91,674/- has already been deposited in the course of the proceedings on the fi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... chines were disclosed by the appellants as classifiable under heading 8433.00 and registration certificate clearly incorporates the same under the signature of the Supdt. of Central Excise. 3. It is also pertinent to note that the sub-heading 8433.00 in the Central Excise Tariff of India reads thus - "Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lassification lists. Prima facie, therefore, case has been made for grant of stay in relation to the demand which is sought to be recovered by invoking extended period of limitation on the ground of suppression of facts. In view of the fact that the claim regarding the classification of the product under heading 84.33 was to the knowledge of the department right from the time of issuance of Regist .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X