1999 (10) TMI 171

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....ellant. Shri K.L. Ramteke, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  This application was argued by Shri L.B. Attar, Advocate. Shri K.L. Ramteke, JDR appeared for the Revenue. 2. The assessees manufactured motor vehicles and parts thereof. They manufactured cylinder blocks, procured other parts which when packed together formed " Cylinder Block Pist....

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.... area of their factory premises. It was claimed that this did not result in the manufacture of any product. He states that this was intimated to the department in February, 1998 in reply to a specific query by the department. He further submitted that both cylinder block and assembly were falling under Heading 8409 as parts of I.C. engines. He also pleaded limitation on the ground that the departm....

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....ed under the law. It is not for the assessees to unilaterally decide whether duty is attracted on the clearance made by them especially when in the earlier period they had accepted voluntarily that these very goods attracted duty. Unilateral action of cessation of payment without any intimation resulted in short payment of duty. In the absence of any intimation or information the show cause notice....