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TMI Blog2020 (2) TMI 1165X X X X Extracts X X X X X X X X Extracts X X X X ..... fact remains that both the Appellate Authority as well as CESTAT concurrently held that no such classification list has been filed as claimed by the Assessee - In such view of the matter while sitting in the Writ jurisdiction under Article 226 of the Constitution of India, we cannot go over the said factual finding which has been concurrently found by both the Authorities. If at all the Assessee still feels to file classification list to establish its case for getting exemption of the duty, it is open to the Assessee to agitate the same in the manner known to law. Petition dismissed - decided against petitioner. - W.P.No.33732 of 2005 And WPMP.No.36641 of 2005 - - - Dated:- 13-2-2020 - Dr. Justice Vineet Kothari And Mr. Justice R. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10. The assessee's contentions raised in their reply dated 14.11.89 and submissions made during the personal hearing are not correct. In this case I find that it is a fact that M/s.Servall Engineering Foundry, Bilichi, Coimbatore-19 have manufactured and cleared castings and cast articles of iron intended for paper mill machinery, sugar mill machinery, and for gear boxes, bearing housing and pulleys without payment of duty and without following any central excise procedures for the period from 1.3.88 to 3.11.88. On 4.10.89 show cause notice demanding duty for the period from 1.3.88 to 3.11.88 was issued to the assessee. The assessee had taken out L4 Licence in respect of goods in question only on 21.10.88 and have already suppressed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n list for the said period in respect of unmachined castings. Though they claimed before the adjudicating authority that they had filed classification list, they failed to produce any copy thereof. Even before us, they have not produced any copy of any such classification list. When the appellants wanted to avoid payment of duty on their products by claiming the benefit of Notifications which granted exemption to unmachined castings of machinery parts, it was incumbent on them to show that what they produced was unmachined castings. They have not discharged this burden of proof. In the circumstances we have no option but to hold the appellants were in fact clearing cast articles of iron [machined castings of iron] during the period of dispu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstitution of India, we cannot go over the said factual finding which has been concurrently found by both the Authorities. If at all the Assessee still feels to file classification list to establish its case for getting exemption of the duty, it is open to the Assessee to agitate the same in the manner known to law. 7. In view of the above, we find that there is no infirmity in the order passed by the learned CESTAT. Accordingly, the Writ Petition stands dismissed. It is made clear that, if any appropriate petition/application is filed before the CESTAT by the Assessee on the only point with regard to the production of classification list,the same can be entertained by the CESTAT only for the said purpose and accordingly the issue can be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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