2005 (7) TMI 466

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....irming the classification of cigarette packets called as shells and slides under Heading 4819.90 and confirming the demand within the six months period and imposing penalty under Rule 173Q. (b)     Revenue relies upon the decision in the case of CCE, Baroda v. L.M.P. Precision Engg. Co. Ltd. - 2004 (163) E.L.T. 290 and Madras PetroChem Ltd. - 1999 (108) E.L.T. 611 (S.C.) since the assessee in the classification lists filed for the period July, 1998 to November, 1998 had given a general description of paper carton heading under 4819.19 and not declared shells and slides which were known and described in the invoices as such which would call for invoking the extended period of proviso clause to Section 11A(1). (c)&nb....

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....all for invocation of the larger period of Section 11A(1) a proviso. (e)     On perusal of the decision of the Supreme Court in case of L.M.P. Precision Engg. Co. Ltd. - 2004 (163) E.L.T. 290 (S.C.), it is found that the Supreme Court has held the invocation of the proviso clause of Section 11A(1) to be justified in that case by holding a description given in classification list form for the period not tallying with the invoice description and full description being revealed for the first time to obtain notification benefit to be reason enough to call for invocation of the proviso clause to Section 11A(1). However, on closure scrutiny that case was for a period 1-3-86 to 29-2-88 as it was shown by the ld. Advocate for....