2006 (7) TMI 413

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....ow cause notices issued to the respondents herein, covering the period from October, 1985 to September 1989, is the excisability and classification of structurals. According to the Revenue, the goods in question, viz. articles of iron and steel such as trusses, purlins, girders, scaffolding, roofing framework, sections and shapes, collectively called "structurals" required for construction of the additional factory building in the respondents' factory, are excisable items falling for classification under erstwhile tariff item 68 up to 28-12-1986 and under Chapter Heading 73.08 and hence liable to duty, while the Commissioner has accepted the assessees' contention that the goods are not excisable as they are not marketable for the reason tha....

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....No. SCN dt. Period 1. 21-2-1990 1-10-1985 to 31-3-1989 2. 10-8-1990 1-4-1989 to 30-9-1989 3. 9-6-1989 1-10-1985 to 31-3-1988 4. 13-8-1990 1-4-1988 to 30-9-1989 5. 19-6-1990 1-10-1985 to 30-9-1989 4. The assessees' submission is that they were not guilty of any suppression with intent to evade payment of duty as they were under a bona fide belief based upon decisions of the Tribunal in the case of Aruna Industries v. CCE, 1986 (25) E.L.T. 580 approved by the Apex Court in CCE v. Wainganga SSK Ltd., 2002 (142) E.L.T. 12 (S.C.), CCE v. SAE (India) Ltd., 1996 (66) E.L.T. 212 affirmed by the Apex Court in 1996 (84) E.L.T. A48 (S.C.), Steel Authority of India Ltd. v. CCE, 1988 (36) E.L.T.....