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TMI Blog2011 (4) TMI 1133X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Central Excise Act, 1944 taking note of the fact that the respondents paid duty voluntarily, no merit in the appeal filed by the Revenue hence rejected - E/297/04, E/CO/163/04 - - - Dated:- 26-4-2011 - SHRI B.S.V. MURTHY, SHRI ASHOK JINDAL, JJ. Appearance: Shri S.M. Vaidya JDR for Appellant Per: B.S.V. Murthy, M/s Sunmoon Sleeves Pvt. Ltd., respondents are eng ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the show-cause notice. The original adjudicating authority has imposed penalty of Rs.38,397/- under Section 11AC of the Central Excise Act, 1944, which has been set aside by the Commissioner (Appeals) incorrectly. It was submitted that the authorized person of the assessee had accepted the liability and debited the duty as soon as the same were informed. Since assessee had not filed classifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. We have considered the submissions made by both the sides. According to the records, the respondent purchased Gears and Clutches and Gear Assembly and Clutch Assembly are manufactured in the factory and used in the manufacture of Tiller Machine. That being the case, we have to examine the products whether Gear Assembly and Clutch Assembly are classifiable under CETH 8483 at all. Chapter he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acturing the same. Therefore, what was required to be examined was whether Gear Assembly and Clutch Assembly manufactured by the respondents are classifiable under CETH 8483 or 8432. 4. When the dispute relates to classification and the respondents appear to be having a bona fide case, if they chose to pay the duty to avoid litigation but would be aggrieved with penalty under Section 11AC of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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