2018 (11) TMI 1751

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....Shri R.K. Mishra, DR - for the appellant Shri Himanshu Khemuka, Advocate - for the respondent ORDER Per Bijay Kumar : Being aggrieved by the impugned order, the Revenue is in appeal before us. In the impugned order, the ld. Commissioner (Appeals) has set aside the order passed by the lower adjudicating on the ground that there is no case of suppression of fact in this case and accordin....

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....nes for cellular networks or for other wireless networks, other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network, other than transmission, or reception apparatus of Heading 8443, 8525, 8527 or 8528. The said manufactured product is being used to lay Optical Fiber Cables (OFC) underground rapidly over lo....

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....r 8517 or otherwise. During audit of the respondent unit and subsequent investigation by the department, the entire issue has come to light. Hence, there is a clear case of suppression of fact on the part of the respondent. Accordingly, the impugned order is liable to be set aside. 4. Ld. Advocate on behalf of the respondent stated that the respondent had indicated the nature of the goods in th....

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.... indicated in the ER-1 filed by the respondent is clear enough and makes it very clear that the said product is a pipe which is manufactured by using the HDPE raw material and, therefore, the true nature and type of the product has been informed to the department. The ld. Commissioner (Appeals) has support of aforesaid conclusion relied upon following case laws : (i) CCE, Delhi Vs. Ishaan....