1998 (5) TMI 232

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....t. Shri S.N. Ghosh, JDR, for the Respondents. [Order per : P.C. Jain, Member (T)]. - Ld. Advocate, Shri N. Mookherjee prays for waiver of pre-deposit and stay of recovery of Rs. 26,61,008.40 demanded as duty for the period 1991-92 to 31-8-1994 against a show cause notice dated 28-7-1995 and of Rs. 3 lakhs imposed as penalty. The applicant herein is manufacturing a machine described as `bi....

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.... etc. After considering all the aforesaid materials and after satisfying themselves, submits the ld. Advocate, the Assistant Commissioner of Central Excise, Calcutta I Division by his order dated 7-7-1992, released the seized two machines being satisfied with the explanation provided by Mr. Dani. It is further stated that the applicant was advised to apply for Central Excise Registration and perfo....

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....7-1995 was issued alleging that the applicants are manufacturing data processing machine falling under Tariff Heading 84.71. and they had declared there  goods as calculating machines. It is the result of the aforesaid show cause notice dated 28-7-1995 that the demand of duty has arisen. Ld. Advocate points out taking all the aforesaid facts that no allegation of wilful mis-statement and supp....

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.... We have carefully considered the pleas advanced from both sides. We have also gone through the show cause notice. We observe that the show cause notice starts by referring to only the classification lists submitted by the applicant on 28-3-1993 without referring to what had happened earlier in 1992, when the very machine had been examined by the officers along with the operation manual etc. and t....