TaxTMI 
TaxTMI 
2003 (5) TMI 412
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....bmitted that the respondents are engaged in the manufacture and sale of Microns size powdered calcium carbonate, talc, dolomite, and other similar products coated and uncoated; that they were availing exemption from payment of duty by classifying the product under Heading 25.05 and availing the exemption under Notification No. 70/95-C.E., dated 16-3-95; that the Additional Commissioner under Order-in-Original No. 17/02, dated 3-4-2002 classified their products under sub-heading 3824.90 of the Schedule to the Central Excise Tariff Act, and confirmed the demand of duty for the period 1-5-1998 to 31-7-1999 and imposed penalty; that on Appeal the Commissioner (Appeals) under the impugned Order had set aside the demand being time- barred. The le....
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....ve a number of units at different locations in the country. They had not disclosed in the declaration that they are having other units also; that this was done with intent to suppress the turnover of other factories for commutation of exemption limit to facilitate evasion of duty. 3. Opposing the Appeal, Shri H.D. Dave, learned Advocate submitted that all finished excisable goods namely uncoated and coated micronised minerals along with brand name had been specified in the declaration filed by them; that stepwise details of manufacturing process had been specified in the Annexure to the declaration; that accordingly, there is no question of any suppression of fact or misstatement; that if the Central Excise authorities wanted to know ....
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....ifferent heading other than the heading mentioned by the respondents, the exemption or the benefit of notification is not available to them, it is open to the Department to verify these facts and take remedial action immediately after a declaration has been filed. Unfortunately no such verification had taken place in respect of the declaration filed in 1998 as well as filed in 1999. We also do not find as to how the Appellants had suppressed the fact of existence of other units with intent to evade payment of duty. The question of computing the exemption limit does not arise as Notification No. 70/95 (S.No. 29) exempts all goods falling under Heading 25.05 wholly from payment of duty. There is no exemption limit specified in the notificatio....