2002 (9) TMI 664

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....countant, for the Appellant. Shri M.H. Shaikh, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The applicants herein who are engaged in the manufacture of excisable goods falling under Chapter 48 of the Schedule to the CETA, 1985 filed classification declaration No. 1/99-2000 declaring 12 products manufactured by them. It was found that they were clearing bitumini....

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....wards duty and Rs. 7 lakhs towards penalty. The applicants sought modification of the order which was rejected due to non-compliance with the directions for pre-deposit. The Commissioner (Appeals) dismissed the appeals for non-compliance with Section 35F of the Central Excise Act, 1944. Hence these applications for waiver of pre-deposit of duty of Rs. 15,41,887/- and penalty totalling to Rs. 12,45....

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....the case of Converter v. CCE cited supra was classification of similar products under CETA sub-heading 4819.11 as "cartons, boxes, containers and cases intended for packing of match sticks" as claimed by M/s. Converter or CETA sub-heading 4819.19 as "other packing containers" while the rival entries in the present case are CETA sub-heading 4807.10 which covers "paper and paperboards laminated inte....

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....lated to sub-headings of Chapter heading 48.19 while in the present case, the dispute relates to classification under different Chapter headings namely, 48.07 and 48.19. The argument on limitation is also debatable in view of the finding that the assessees failed to disclose vital information regarding the description of the product, namely, that it was bituminised paper which would have a bearing....