1998 (1) TMI 279

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....time under the facts and circumstances of this case and (iii) whether the penalty of Rs. 1,00,000/- is sustainable on the appellant in the facts and circumstances of this case. 2. Ld. Advocate, Shri S.K. Bagaria for the appellant, submits that so far as the question of classification is concerned, there are several judgments of the Tribunal which are as follows :- (i)  1993 (63) E.L.T. 699 (Nagpur Engineering Company Ltd. v. C.C.E.) (ii) 1994 (71) E.L.T. 1013 (Bakshi Steels Ltd. v. C.C.E.) (iii) 1997 (94) E.L.T. 558 (Jaiswal Chemicals Pvt. Ltd. v. C.C.E.) (iv) 1997 (94) E.L.T. 588 (DSM Industries v. C.C.E.) (v) Nagpur Alloy Castings Ltd. v. C.C.E. (Final Order No. E/5/95-B-1, dated 29-12-1994) referred in paragra....

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.... Delhi also relates to the Collectorate in which the present appellant is located. He, therefore, submits that the show cause notice dated 16-10-1989 being beyond the normal period of six months for the period in question is barred by time. He, therefore, prays for setting aside the demand of duty and consequently, prayer for setting aside the penalty as well. 3. Opposing the contention, ld. JDR, Shri R.K. Roy has reiterated the finding of the adjudicating authority on limitation which is reproduced below :-  Regarding invoking the extended period of 5 years under Section 11A of the Central Excises Salt Act, 1944, it is established from the foregoing discussions that the party had wilfully contravened various provisions of C....

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....t therein can be said to have been under bona fide belief that bearing plates and brake blocks even after the change in tariff with effect from 1-3-1986 were classifiable as iron casting under Heading 7307. In the light of the above, the failure of the appellant to apply for Central Excise Licence cannot tantamount to suppress separately in the absence of any conscious or deliberate act with holding any information. Therefore, the benefit of normal period of limitation has been granted in that case. We find that the facts and circumstances of that case are similar to the facts and circumstances of this case. Therefore, we hold that in the present case also the appellant could be held to be undert bona fide belief for not giving any informat....