2002 (6) TMI 508

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....t. [Order per : Gowri Shankar, Member (T)]. - The appellant received between February, 1993 and January, 1994 consignment of steel sheets and took credit of the duty which was deemed to have been paid on these goods by order dated 12-7-92 of the Ministry of Finance. It cleared during this period these goods to its sister concern at Gorva, after debiting the credit that it took. Notice issued to....

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....presentative may be right when he says a classification list ought to have been filed for the goods which was not done. Despite this however, we do not see how the department would not have come to know of the clearance of the goods. The appellant had issued gate passes for the goods showing the duty paid on them to be equal to the credit that was taken i.e. lower than the rate of duty that was ap....