2003 (12) TMI 485

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....e Appellant. Shri A.K. Saxena, JDR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. -  The stay application arose out of the order of the Commissioner (Appeals) in which he held that the classification of goods, viz. plastic CD tower and plastic audio cassette stand, falls under Chapter Heading 94.03 of the Central Excise Tariff Act. The applicant classified the above goo....

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.... suppression and misdeclaration on the part of the applicant, the Commissioner (Appeals) has set aside the penalties imposed on the partners of the applicant firm. 2. Heard both sides. 3. The basic issue is whether the applicant is guilty of suppression of facts from the department for the latter to invoke the extended period of limitation. It is admitted by the department that the....

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....ced on the floor and basically used as a stand kept on a table or any other piece of furniture. The product is used for only storing CDs and cassettes, as the photograph of the product clearly shows. The department is attempting to invoke the larger period of limitation by stating that the applicant has suppressed the fact that they were manufacturing furniture. In fact in their declaration, the a....