TaxTMI 
TaxTMI 
1996 (7) TMI 276
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.... orders are different and the periods are different, the issue involved is the same. 3. This common issue is regarding the assessment of duty on galvanised wires of non-alloy steels falling under sub-heading No. 7217.90. 4. In these cases the demand had been raised for the period 14-5-1992 to 25-6-1992 vide show cause notices issued on 4-1-1995 in the case of Sona Wires and Surya Wires whereas the date is 17-1-1994 in the case of Bhilai Wires and 29-12-1994 in the case of Swastik Wires. 5. It was their contention that before 14-8-1992, the effective rate of duty applicable was Rs. 1,000/- PMT which was the tariff rate at that time. 6. In the Finance Bill placed before the Parliament on 28-2-1992, the tariff rate was ....
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....the FICCI in turn took it up with CBEC and the Ministry of Finance and they were assured that the matter is under consideration and it is proposed to issue an 11C Notification and that it will be ensured that the demands are not enforced. This is apparent from the copy of the letter of the Steel Wire Manufacturers Association dated October 10, 1994 filed by them and also the letter dated 30-5-1995. 11. In fact, in various Collectorates, demands were not enforced in the light of the letter of the Association and the Board's assurance. But, in M.P. State demands have been enforced and confirmed by the Raipur Collectorate inspite of the above assurance. 12. It would of course be seen from the show cause notice that the basic charge....
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....o the Assistant Collector concerned to correct that mistake and approve the classification list indicating only the correct rate of duty. 18. In this connection, we would like to point out that Rule 173B(4) specifically lays down that "the proper officer may after such further enquiry as he may consider necessary, reassess the correct amount of duty payable following the provisions of Section 11A of the Act and the assessee shall pay the deficiency, if any". 19. It has also been laid down by the Tribunal in a number of cases including the case of Muzaffar Nagar Steels reported in 1989 (44) E.L.T. 552 (Tri.) that the responsibility of the assessee is to make a correct declaration of items and provide sufficient information to ena....