2006 (2) TMI 174

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....Systems Ltd., the appellant herein, under Section 35L(b) of the Central Excises Act, 1944 (for short "the Act") against the Final Order No. C-I/3026, dated 8th September, 2000 in Appeal No. 593/96-Bom. passed by the Customs, Excise & Gold (Control) Appellate Tribunal, Mumbai (for short "the Tribunal") whereby and whereunder the Tribunal had dismissed the appeal filed by the appellant herein. 2.....

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....dated 1st March, 1996. 5.The appellant was served with a show cause notice dated 3rd May, 1995 taking a prima facie view that the products of the appellant would fall under 39.17 which is the entry applicable to plastic tubes/pipes of general use and the appellant was not entitled to the exemption under the notification in question. Duty was proposed to be demanded for the period from 1-3-1994 ....

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....ant weighing 70 MT the value of which was assessed at Rs. 37.80 lakhs, was held to be liable to confiscation under Rule 173Q of the Central Excise Rules, 1944 (the Rules). Since the goods had been released provisionally on furnishing a bank guarantee at Rs. 4.69 lakhs, it was deemed appropriate that the sum of Rs. 4.69 lakhs be appropriated towards confiscation. A penalty of Rs. 5 lakhs was impose....

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....ading 3917. It also upheld the order of the Commissioner on confiscation of the scrap and levying the penalty. 9.Counsel for the parties have been heard. 10.Since the adjudicating authority had held the demand beyond the period of limitation and dropped the same, in our view, there was no occasion for the tribunal to go into the question of classification, especially when the Tribunal agreed....