TaxTMI 
TaxTMI 
2004 (6) TMI 386
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....p; Without accounting the same in statutory records & covered by Central Excise Invoices on and after determining duty payable. The notice was based on the allegation of suppression of manufacturing process of framed glass mirrors in as much as they did not disclose to the department that they were getting plastic frame and back cover manufactured out of plastic moulding powder from job workers and framed the mirror cut from full mirror sheet & had deliberately declared the said goods in Part III of the classification List/Declaration as non-excisable leading the department to believe that what they did, was trading activity in receiving duty paid mirrors and selling the same. 2. The lower authorities con....
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....ration as non-excisable there by taking the department into believing that what they did was only a trading activity like receiving duty paid mirror and selling the same thereafter whereas in fact they used to get the plastic frame manufactured on job work and then fitting the mirror on frames time and they are fully aware of the Central Excise Rules and procedures. Still knowing fully well the implications, they failed to mention the "framed glass mirror" manufactured by them in Pt. II as excisable goods and put the same deliberately in Pt. III meant for declaring the non-excisable goods. Further, they had also not taken permission or given intimation to the department that they were sending the raw-materials i.e. moulding powder to job wo....
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....t - (i) The appellants were paying duty on framed mirrors & stopped paying the same when they come across an order of Collector of Central Excise (Appeals) holding their framing of duty paid glass mirrors did not amount to manufacture & filed classification List No. 4/90-91 w.e.f. 28-11-90 which was duly approved on 15-1-92 & classification list were accordingly filed in the years 1994-95 & 1995-96. (ii) During 31-10-91 to 24-2-92 the Range Superintendent had issued notice proposing classification under Heading of 94.03 and demanded duty & the matters was heard by the Assistant Commissioner on 28-9-94 vide F No. V(Adj) (39) 4-93/92 no decision was announced. Period covered was 11....