2000 (1) TMI 190

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....ad designs on the body of the fabrics. They were alleged to be classified under sub-heading No. 4823.90 of the Central Excise Tariff under show cause notice dated 19-2-1992. The Collector of Central Excise, Surat, who adjudicated the matter referred to Note 9 and Note 10 in Chapter 48 of the Central Excise Tariff wherein it was provided that Heading No. 48.23 of the Central Excise Tariff applied inter alia to perforated paper or paperboard cards for jacquard or similar machines. Prior to 1-3-1988, the cards were classifiable under sub-heading No. 4818.90, and from 1-3-1988 onwards they were classifiable under sub-heading No. 4823.90. With regard to suppression, wilful statement and withholding of information to invoke extended period of lim....

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....5) ECR 289 (SC); Pushpam Pharmaceuticals Co. v C.C.E., Bombay, 1995 (78) E.L.T. 401 (SC); and Siechem v. C.C.E, Chennai, 1999 (30) RLT 207 (Tribunal). He pleaded that in any case the penalty of Rs. 2 lakh was excessive. 4.  Shri V.M. Udhoji, DR, relied upon the Tribunal's decision in the case of Shri Dinesh Mills Ltd. v. C.C.E., Baroda, 1999 (105) E.L.T. 308 (T), both on merits as well as on limitation. He submitted that the Trade Notice was clarificatory and the goods in question were classifiable under sub-heading No. 4823.90 of the Tariff and that the extended period of limitation was also correctly invokable. 5. We have carefully considered the matter. We find that the classification of the goods in question has alrea....

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.... of the department visited Garden and only during PBC checks, they could come to know about the manufacturing of punched Jacquard cards by Garden. There was no classification list available with the department or other documents for the officers to know whether such operation is done by Garden. I should mention here that under the SRP, tremendous burden is cast on the assessee and equally tremendous faith is reposed on him by the department and Garden being a very old licensee, should have informed the department about manufacturing of punched jacquard cards. The Central Excise tariff under chapter 48 very clearly brings out that punched jacquard cards are classifiable under heading 48.23 but despite this fact, Garden did not inform the ....