1992 (9) TMI 216

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....and of duty is dated 26-8-1991 and most of the demand is beyond six months and time-barred. There was no wilful misstatement, suppression etc. to justify the longer period upto five years. 3. On merits, their case is very strong, contended the learned Counsel. The input in question is the same material though known differently in different places. Some call it Lime Sludge. Some others call it Carbide Sludge. It is also known as sludge as well as waste lime. It arises as waste product during the manufacture of acetylene by treating calcium carbide with water. The charge of department is that their declared input is lime sludge falling under sub-heading 3808.90 of the Tariff while the material received by them has been described differentl....

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....d a decision of the West Regional Bench of the Tribunal in Eagle Spring Industry v. Collector of Central Excise : 1991 (53) E.L.T. 103. He pleaded that the appeal be allowed and the demand set aside. 4. Shri S. Dutt Majumder, learned Senior Departmental Representative replied to the contentions raised by the learned counsel. In support of the impugned order and the finding therein that the declaration not covering the goods received under certain Gate Passes, wherein they had been described differently and with different classification as compared to what they had declared as inputs. He relied upon the decisions of the South Regional Bench in the following cases: (1) Aluminium Industries -1990 (47) E.L.T. 28 (2) Para Food Products ....

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....eferred to by the adjudicating authority therein which was also cited by the learned Senior Departmental Representative as well as the three other decisions cited by him in his argument are not relevant in the present case because, admittedly, there was a clear specific declaration of Lime Sludge. The appellants had produced certificates from the suppliers regarding the fact that this material is also known in the Trade as carbide sludge or sludge. This position has also been accepted by the Additional Collector. He has graciously admitted that the appellants had acted in good faith on the basis of the Gate Passes received from the suppliers. He has admitted that there is a genuine divergent practice in the matter of classification and name....