MATHUR CORR-TECH PVT. LTD. Vs. COMMISSIONER OF CENTRAL EXCISE
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Mathur Corr -Tech Pvt. Ltd.
COMMISSIONER OF CENTRAL EXCISE
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D.N.Panda, Member (J) -
(1.)LD . consultant submits that there is no dispute as to the goods manufactured by the appellant which is also governed by the Standards of Weights & Measures Act, 1976 and notified under Section 4 of Central Excise Act, 1944 for liability of duty thereunder. Apart from clearing the goods in small packs on retail, the appellant was also clearing the goods in bulk pack for industrial use. Such bulk packed goods have been brought to the purview of levy under section 4 of the above Act, by the adjudication order.
(2.)HE submits that whether such bulk pack clearances shall be liable to duty under section 4 or 4A was under confusion in the industry for a long time. That persisted till 28.2.2002 and was resolved by Board's Circular No. 625/16 -2002 dt. 28.2.2002 clarifying that such clearances are liable to duty under Section 4 of Central Excise Act, 1944.
While the appellant was clearing the goods u/s. 4A of the above Act, in December '98, it wrote a letter to the department for clarification as to the section under which levy shall be made. In March '99, the department asked for documents of the appellant for examination.
(3.)APPELLANT was all along under bona fide belief that because of the confusion in the industry the goods were not liable to duty on the bulk pack clearances under Section 4 of Central Excise Act, 1944. Such bona fide belief led it to pay duty under Section 4A of Central Excise Act, 1944. There was nothing suppression made by the appellant to cause evasion to the Revenue. He relies on the decision in the case of Jaiprakash Industries Ltd. v. CCE Chandigarh : 2002 (146) ELT 481 (SC) to support his contention that adjudication is time barred and prays that the appeal may be allowed.
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