2003 (9) TMI 583

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Shri M.H. Sheikh, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)].-  As per facts on record, the appellants are engaged in the manufacture of Railway Parts and Components namely Liners/Lugliners/Wear Plates, etc. 2. During the relevant period, a dispute about the correct classification of Liners, was going on between the appellants and their jurisdictional Cent....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....p;Subsequently, the appellants were issued a show cause notice dated 22-3-93 raising demand of duty against the appellants in respect of the Liners manufactured and removed by them during the period from 1-4-88 to 31-12-92 during the course of adjudication proceedings. The appellants contended that during the relevant period, there was a proper order by the Assistant Commissioner holding the Liner....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Indian Metal Craft were received in their factory under their delivery challans and separate Purchase/Sale Ledgers were maintained. They also contended that in any case, they would be entitled to the benefit of the Notification No. 175/86, inasmuch as their clearances were well within the exemption limit. The said show cause notice was adjudicated by the Commissioner, vide which he confirmed the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he proper officer, there was no suppression of facts or misstatement by the appellants justifying invocation of the longer period. It has also been argued that the Commissioner has erred in not extending the benefit of Notification No. 175/86, dated 1-3-86 on the ground that they had manufactured and removed the Railway Parts clandestinely by making misstatement in the Classification List and had ....