2000 (11) TMI 647

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....the Appellant. Shri J. M. George, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. -  The appellant filed a classification list effective from 15-7-1987 for "parts of transformers in partly assembled condition consisting of following materials : (i)      transformer core (ii)     L.V coil (iii)    ....

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....oods cleared by it as "semi-finished transformers." The extended period contained in the proviso under Section 11A(1) of the Act was invoked, alleging misdeclaration in the classification list of the goods. A penalty was also proposed. The Commissioner confirmed the proposal in the notice, demanded the duty mentioned therein and imposed a penalty on the appellant holding that the charges in the no....

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....ication list, we still do not find that the extended period was available to the department. The fact that the goods were described as semi-finished transformers in the gate passes could have been evident to the department a month after the goods were cleared. The contention raised before the Commissioner by the appellant that the fact that the R.T. 12 returns, to which the gate passes were annexe....