2016 (9) TMI 426

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....the appellant in respect of the goods which according to the appellant were not mere process of gear teeth cutting on machined blanks sent by the customer which are returned to them after above operation and the items like gears, pinions, housing etc. were cleared in crude form and major operation like heat treatment, slotting, broading, grinding, lapping etc. were carried out by the customers and were cleared as finished article. 3. It is the case of the appellant that the crude items processed by them out of the blanks could not be treated as marketable product and as held by the Tribunal in their own case vide its order dated 19.10.1984 that the process on blank are not marketable hence, duty liability does not arise. While it is the ....

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....show-cause notice has to be issued within six months and there was no suppression or mis-statement from the appellant. 5. Ld. Departmental Representative would draw our attention to the facts of the case and also to Section Note 6 to Section XVI and submit that these products though they are semi-finished or unfinished have attained the status of final product and hence the duty liability arises on the appellant. He would submit that the demand was correctly calculated for the entire period as there was a suppression of the material facts. 6. We have considered the submission at length and perused the records. 7. During the proceedings which took place on 09.08.2016 we had directed the counsel to produce the products which arises a....