2004 (6) TMI 82

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.... 1985 according to the appellant and under Chapter heading 8308.00 according to Revenue. 2. The Commissioner, in Paragraphs 14 & 15 of his order, states thus : 14. In this case it is observed that the assessee was manufacturing the said product since 1992 and filing classification lists as 'Blind Rivets' falling under chapter sub-heading 7318.29 from time to time. The assessee stated that the rivets manufactured by them are of iron & steel. However, the literature supplied by the assessee states that the rivets are available in aluminium alloy material in a variety of lengths and diameters." In this context, I refer to the description of goods falling under Heading 7318 of the Central Excise Tariff Act, 1985, wherein it ....

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....ner also imposed an equal amount of penalty under Section 11AC read with Rule 173Q of the Central Excise Rules and demanded interest under Section 11AB at the rate of 20% per annum. 4. Heard both sides. 5. The learned Advocate challenged the invocation of larger period of limitation and imposition of penalty primarily on the following grounds :- (a) There is no misdeclaration or suppression of facts as the goods have been correctly described as 'blind rivets' in their classification lists; (b) Departmental officers visited their premises, approved classification lists and assessed RT12 and have also checked their 57G declarations; (c) Samples of the product were furnished to the Department, details o....

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....ation, we observe that the appellants' contention that during the disputed period the classification lists filed by the appellant were approved by the Department is not correct. Classification lists were done away with from 1-5-1995. The question of approval of any classification list therefore does not arise. With effect from that date the assessee was only required to file a declaration. However in regard to the approval of classification lists (CDs) filed by the appellant, the Commissioner's contention is : "The assessee classified their product as "Blind Rivets" under chapter sub-heading 7318.29, they did not disclose to the department the fact that the rivets manufactured by them were break mandrel blind rivets or tubu....