2000 (5) TMI 511

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....e Appellant. Shri G.R. Dev, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Although the stay application has been listed today, the appeal itself is taken up for disposal with the consent of both sides. 2. The appellant filed a classification list with the Jurisdictional Central Excise authority effective from 1-9-1992 classifying the high density poly e....

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....n of the fact that the gate passes under which the goods were cleared did not show the tariff heading 3923.90. The Dy. Commissioner after hearing the assessee and considering the submissions made, confirmed the proposal in the notice. He said that the extended period was available. This order having been confirmed by the Commissioner (Appeals), and the matter is before us. 3. We do not fin....

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....ff heading was not shown in the gate passes in question, the fact that the duty which was paid was less than the duty payable would have been apparent from these gates passes, copies of which were required to be submitted with the RT 12 returns for the month in question. There is no question that they have been submitted. Even in the absence of the correct tariff heading of the gate passes, the de....