1994 (7) TMI 133

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.... the appellants contend that they fall under Tariff Heading 7208 as this is roughly shaped by forging. On adjudication, the Additional Collector of Customs and Central Excise has upheld the classification of the said goods under Tariff Heading 7308.90 and has demanded duty of Rs.1,30,986.35 for the period 1-3-1986 to 31-3-1987 by invoking larger period of limitation as stipulated in Section 11A. He has also imposed a personal penalty of Rs. 30,000/- on the appellants. Hence this appeal before the Tribunal. 2. Learned advocate, Shri P.V. Sheth for the appellants has urged that the steel forgings manufactured by them are covered under Tariff Heading 7208. It has been submitted that the forgings manufactured by them had been subjected ....

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....E/232 to 242/93-B1, dated 23-8-1993 in the cases of Aravali Forgings & Others v. CCE and H.J. Industries v. CCE - 1994 (70) E.L.T. 693 (Tri.) as well as another decision reported in 51 ECR 270 that forgings subjected to the processes specified in Board's circular F. No. 139/79/87-CX. IV, dated 4-6-1987 upto the stage of proof machining of such forgings would fall under Tariff Heading 7208. He submits that in view of these rulings of the Tribunal, the appeal deserves to be allowed and the impugned order deserves to be set aside. 3. Learned JDR, Shri K.K. Dutta, on the other hand while conceding to the aforesaid rulings of the Tribunal submits that in the instant case there is no clear finding by the adjudicating authority that the fo....