9911796707
TMI Blog2008 (9) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Officer. no merit in the application and it is dismissed accordingly. - Tax Cases No. 1 of 2001, - - - Dated:- 15-9-2008 - Chandramauli Kumar Prasad and Ravi Ranjan, JJ. Shri Rakesh Kumar Singh, C.G.C., for the Appellant. Shri Satyabir Bharti, Advocate, for the Respondent. [Order]. M/s. Tubex India (Pvt.) Limited manufactures Galvanized Flexible Metallic Hose Tube. It is not in dispute that the manufacturer had given correct description of the product in the return. It prayed for clearing the product under notification dated 20th of May, 1988 and it was so cleared by the Superintedent. However, show cause notice dated 7-7-1994 was issued raising demand of duty for the year 1991-92 and upto 24th July of 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollowing question of law to this Court : Whether in the facts and circumstances, misinterpretation and misclassification of tariff head under Central Excise Tariff will provide valid defence to the assessee and manufacturer of excise godos is entitled to exemption from payment of duty on the basis of declaration made before the authority not vested with a power to entertain declaration? Accordingly, the Tribunal has drawn the statement of case and referred the aforesaid question for our determination. 4. Mr. Rakesh Kumar, Central Government Counsel, appearing on behalf of the petitioner, contends that under Rule 173 of the Central Excise Rules, it was obligatory on part of the manufacturer to get the return cleared by the Assistant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may, within six months from the relevant date, serve notice on the person chargeable with the duty which has not been levied or paid or which has been short-levied or short-paid or to whom the refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice : Provided that where any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded by reasons of fraud, collusion or any willful misstatement or suppression of facts, or contravention of any of the provisions of this Act or of the Rules made thereunder with intent to evade payment of duty by such person or his agent, the provisions of this sub-section shall have effect as if for the w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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