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TMI Blog2018 (4) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... to fraudulently claim the benefit of the notification by willful misstatement - extended period not invokable. The matter is reverted to jurisdictional Commissioner for requantification of demand within the normal time limit. X X X X Extracts X X X X X X X X Extracts X X X X ..... Member. Since we are affirming the decision rendered by the majority, it will now be for the Tribunal to consider the issue of limitation. The issue of limitation is before us for de novo decision as per the observation of the Hon'ble Supreme Court as above. 4. With the above background, we heard Smt. Rukmani Menon, learned counsel for the appellant as well as Shri N. Jagadish, Superintendent(AR) for the Revenue. 5. The submission of the learned counsel for M/S. BPL is summarized below: - i. she conceded that the Issue on merit has been decided against the appellant. However she argued that there is no justification for the invocation of the larger period of limitation in the present case. She submitted that even though M/S. BPL has specifically challenged the order of the Tribunal on the question of limitation, the Apex Court chose not to give any elaborate findings on this subject. ii. She submitted that the goods manufactured by BPL were capable of use as both internal as well as external Defibrillators. In support of her contention, she referred to the copy of the expert opinion obtained by M/S. BPL which were submitted before the authorities below. iii. The lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he original dispute was regarding the benefit of exemption under Notification No 8/96 as well as the succeeding notification No.4/97. The issue on merits has been decided against the assessee by the Hon'ble Supreme Court. But the Apex Court has directed the Tribunal to readjudicate the issue on limitation, 8. The adjudicating authority in his original order dt. 22/02/2003 has observed in para 25 that the assessee has suppressed the fact that the equipments manufactured by them are intended for external use only, whereas the benefit available under the notification is only for Defibrillators meant for internal use. He has referred to the declaration filed by the assessee under the erstwhile Rule 173B and observed that the assessee has misdeclared that the goods are for internal use which were found to be otherwise only upon scrutiny of the operating manual and enquiries conducted by the Department. 9. It has been argued before us on behalf of the assessee that the goods have been declared as "DC Defibrillators Model No.DF2389R with recorded and without recorder". In the declaration paper, the assessee has neither declared the same as for internal use nor as for external u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant that the function of such nuts was not merely fastening but also facilitating the flow of oil under high pressure without leakage. It was emphasised that these nuts were leak proof.The Tribunal on appraisement of all the materials, held that these were nuts manufactured by the appellant. It was evident from the Tribunal's judgment that the appellant was itself Purchasing, both threaded and unthreaded nuts as such and the unthreaded nuts were threaded by the appellant. Apart from captive consumption, some of these nuts were also sold as nuts to outside Parties. These facts were found by the Tribunal and recorded in its order. The Tribunal in those circumstances was of the view that it was difficult to accept the appellant's contention. The impugned goods were commercially known and bought and sold as nuts. It is true that specification of the Indian Standard Institution was drawn attention toe But there was evidence, as noted by the Tribunal, about the commercial identity of these goods. If these goods not being defined as such and are commercially known as nuts, as found by the Tribunal, then, in our opinion, such finding cannot be said to be wrong or Perverse. Such fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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