2000 (8) TMI 328

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....mount of Rs. 72502.69.   2. The facts giving rise to this appeal may briefly be stated as under : 3. The respondents were served with show cause notice dated 18-6-93 for recovery of the duty amount of Rs. 72502.69 under proviso to Section 11-A of the Central Excises Act, 1944 for having violated the provisions of Rule 9(1), 173-P, 173-F and 173-G(1) of the Central Excise Rules on the allegations that they filed the classification list for the products falling under Chapters 72 and 73 without mentioning the exact description by simply declaring the products as "other cast articles of Steel" under Heading 73.25 of the CETA and they also made misstatement of the facts as the products manufactured by them were found to b....

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....manufactured by the respondents were not unmachined but complete machine parts requiring no further machining or processing for putting them to use. The order of the Collector is perfectly valid. 6. We have heard both the sides and gone through the record. 7. Admittedly the classification list of the respondents effective from 23-6-88 wherein they described the gods in question as "other cast articles of steel" falling under Heading 73.25 of the CETA was approved without any objection by the competent authority. On enquiry-cum-direction contained in the letter dated 21-7-88 appended to the show cause notice, by the Assistant Collector for giving correct description of the goods in column 2 of the classification list, they vi....