TaxTMI 
TaxTMI 
1997 (5) TMI 301
X X X X Extracts X X X X
X X X X Extracts X X X X
....s cleared by the appellants and also imposed a penalty of Rs. 50,000/- under Rule 9(2), 52-A, 173-Q and 226 of Central Excise Rules, 1944. 2. In this case, there is no dispute regarding the classification of power driven pump. The dispute is regarding the benefit of Notification No. 57/78, dated 1-3-1978 vide which power driven pumps primarily designed for handling water were exempted from payment of excise duty leviable thereon. The benefit of Notification No. 57/78 was denied on the ground that the power driven pumps cleared by the appellants to the defence establishments are flame proof as well as water proof and control gun was also added to the pumps. Therefore, these pumps are not primarily designed for handling water. 3. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Notification No. 57/78, dated 1-3-1978 and the respondents after verifying the product, allowed the benefit. He further submitted that due to some audit objections, the Department made inquiries from the appellants and the appellants submitted the detailed information to the queries made by the respondents. Therefore, the demand raised in the show cause notice is time-barred. He submitted that it is a settled law that wilful suppression should be for evasion of the duty. The appellants ever concealed any facts from the Department regarding the products in dispute; therefore; there was no wilful suppression. In support of his plea of time-bar, he relied upon the following decisions : (1) Raj Bahadur Narain Singh Suga....
X X X X Extracts X X X X
X X X X Extracts X X X X
....p; Deep tube-well turbine pumps ; (iii) Submersible pumps ; and (iv) Axial flow and mixed flow vertical pumps. [Notification No. 57/78-C.E., dated 1-3-1978]. 7. As regards the contention of the appellants that the power driven pumps cleared by the appellants are primarily designed for handling water, we find that power driven pump, as described by the appellants as Pump Refuelling Electric 24 Volt D.C. and Portable Refuelling Device 24 Volt D.C. are run on 24 Volt D.C. by the battery fitted in the defence vehicle....