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TMI Blog2008 (3) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... roceeding was initiated against the manufacturer, of inputs regarding misdeclaration of goods, appellant cannot be denied for credit - change of classification of the goods at the buyer’s end is not permissible - E/2149/2006 - 827/2008-SM(BR)(PB), - Dated:- 10-3-2008 - Shri P.K. Das, Member (J) Shri Hemant Bajai, Advocate, for the Appellant. Shri S.L. Meena, SDR, for the Respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posed penalty of equal amount under Section 11AC of the Central Excise Act, 1944 along with interest. He also observed that no penalty is imposable on the supplier of the goods. 2. Ld. Advocate on behalf of the appellant submits that the change of classification of the goods at the buyer's end is not permissible as held by the Hon'ble Supreme Court in the case of Sarvesh Refractories (P) Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ound that the supplier misdeclared the particulars in the invoice issued for excisable goods. It has also proposed to impose penalty under Rule 209A of the Central Excise Rules, 1944 for entering wilfully wrong and incorrect particulars issued for excisable goods. Notification No. 58/97-C.E. dated 30-8-97 extended Deemed Credit on the inputs declared in the said Notification and the same shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Chapter 7204.90. It cannot be considered that every article i.e. re-melting has to be taken under 7204.90. It is seen from the record that the Revenue has not filed any appeal against the manufacturer of inputs for alleged classification as proposed in the show cause notice. Thus, it appears that the Revenue has accepted the adjudication order insofar it is concerned against the supplier of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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