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TMI Blog2017 (9) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be imputed with the intention to evade payment of duty - demand set aside on the ground of limitation - appeal dismissed - decided against Revenue. - E/554/2009 - Final Order No. 41914 / 2017 - Dated:- 30-8-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri R. Subramaniyam, AC (AR) for the Appellant Shri R. Balagopal, Consultant for the Respondent ORDER Per Bench Brief facts are that the respondents were clearing the products namely PP bags rolls, LD/LLD bags rolls and HM bags (plaint and printed) manufactured by them and cleared by availing full exemption under Notification No. 9/2003 on the first clearance upto Rs. One crore and thereafter paid duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dents had not placed any record to establish that the goods are fit to be used for the purposes of which the products mentioned in the Chapter Notes namely tubes, pipes and hoses are capable of being used, i.e. for conveying, conducting and distributing liquids and gases. The products actually manufactured and removed by the respondents are polypropylene films etc. that are glossy and transparent in look thin and flimsy in structure and useable only as packing materials as such or after conversion into bags. That by no stretch of imagination such goods could be compared to products that are capable of transmitting liquids or gases. Tubing will refer only to products that are not only tubular in structure but also fit for use as tubes. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal has been field by the department against the individual partners. 5. Heard both sides. 6. It is correct that there was an increase in the duty of the products mentioned in CSH 39.17 and respondent had continued to pay the duty in the earlier rate. But undisputedly, they have paid the differential duty immediately on coming to know of the error. However, the department has chosen to issue a show cause notice invoking the extended period. Further, the issue of classification on the impugned products was under litigation before various forums and therefore being an interpretational issue, the respondents cannot be imputed with the intention to evade payment of duty. Further, the partners of the respondent-firm have not been made ..... X X X X Extracts X X X X X X X X Extracts X X X X
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