1989 (11) TMI 175

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....C.A. for the Appellants. Shri C.P. Arya, SDR, for the Respondent. [Order per : R. Jayaraman, Member (T)] . -This day only the stay application was listed for hearing and not the appeal. After hearing both sides, since the appeal can be disposed of within a short campus, with the consent of both sides, we decided to take up the appeal itself for disposal. It is observed that the appeal has been....

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.... facts. In the classification list, they have mentioned the physician samples with an abbreviation 'P.S.'. This is the most unfortunate part of their action, which have landed them in difficulty, otherwise for the five months for which the demand has been raised, they have clearly indicated in the RT-12 returns that the goods removed are Physician's free samples and also mentioned the Notification....

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....avention of Rule 173B of the Central EXcise Rules. 3. Heard Shri C.P. Arya, the learned SDR. He contended that since it is admitted that these goods were not declared in the classification list, exemption cannot be claimed as a matter of right but has to be established. In this view of the matter, he supported the order. 4. After hearing both sides, and perusing the show cause notice and the ord....

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.... assessment has been done on that basis. In the context of the aforesaid factual position, we do not find any justification for invoking the extended period, since there cannot be any wilful suppression of any material facts. Moreover, it is observed that the demand has been made for contravention of Rule 173B of the Central Excise Rules. Rule 173B no doubt requires detailed listing of the goods i....