2015 (2) TMI 697

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....ant : Ms. Sukriti Das, Adv. For the Respondent : Shri M S Negi, AR (DR) ORDER Per: Archana Wadhwa: Vide their impugned orders lower authorities have confirmed demand of Rs. 35,00,000 /- approximately alongwith confirmation of interest and imposition of penalties. 2. The appellants are engaged in the manufacture of packing machines used for packing of various dairy products. The said....

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....asteurizer etc. would fall under Chapter 84.22 as they are excluded from the coverage under heading 84.34. The present proceedings stand initiated against the appellant by way of issuance of show cause notice dated 02/04/12 raising demand of duty for the period July 2007 - January 2011 on the ground that the machines cleared to the dairy farm owners, by claiming the exemption notification in quest....

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....also dutiable clearances in their RT-12/ER-1 returns and, as such, nothing was suppressed from the Revenue so as to justifiably invoke the longer period of limitation. 5. Countering the arguments, learned DR draws our attention to the findings of the learned authorities wherein it stand recorded that though the appellant was giving full description of the goods as "fully automatic packing machi....

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....n respect of goods supplied to dairy owners. Thereafter they continued to adopt two different classifications for the same very product, dependent upon the purchaser of the said goods. An assessee who is working under the Central Excise, is expected to be knowledge of the basic fact that one product cannot be held to be falling under two different headings and cannot be allowed to adopt two differ....