(1.) THIS appeal arises from OIO No. 33/2003 dated 3.6.2003 confirming demands for larger period i.e. from 1.4.95 to 22.7.96 in terms of Show Cause Notice dated 24.4.2000. The contention of the learned Counsel is that all the details had been furnished to the Department while they had submitted the classification list in PL for approval. The OIO itself, in para 2, has clearly noted about this fact that all the details about the appellants having manufacturing Ordinary Portland Cement (HCL Brand with the words "Marketed by the ACC Ltd., Bombay") was declared to the department. The declarations had been accepted after due enquiry on 1.12.1995. Therefore, the question of invoking larger period does not arise. He submits that there is no suppression of facts or mis -declaration and hence, the demands are barred by time. He submits that the issue involved is with regard to the benefit of Notification No. 12/95 -CE dated 16.3.1995 which grants benefit if they have not used the brand/monogram of another unit. Since they indicated on the bags that the item is marketed by the ACC Ltd., demands have been issued on the ground that they are not eligible for the benefit of the Notification. The learned Counsel submits that they do not wish to contest on merits as the demands are barred by time.
(2.) THE learned SDR submits that in the light of the Supreme Court judgment rendered in the case of CC v. Grasim Industries 2005 (TIOL 69 (SC) (LB), they are not eligible for the benefit of the Notification. On time bar, the learned SDR reiterates the Commissioner's findings.
(3.) ON a careful consideration, we notice that the Show Cause Notice has been issued in the year 2000 for the period 1995 -96. The appellants had filed all the details pertaining to the manufacture of the goods and also about the same being marketed on the brand name of ACC Ltd. The Commissioner in para 2 and 3 of the order has clearly noted about this submission. Para 2 and 3 of the OIO is extracted herein below: 2. M/s. HCL filed a classification declaration with effect from 1.5.1995, under Rule 173B of the Central Excise Rules, 1944 (hereinafter referred to as "the Rules / Rules"), with the jurisdictional Central Excise Range Officer, claiming the following rates of Central Excise duty (hereinafter referred to as "the duty / duty / excise duty") in respect of the goods manufactured and cleared by them: S. Description of Cement Rate of duty Notification No. Remarks No. (per M. T) 1 a) Ordinary Portland Cement Rs. 200/ - No. 12/95 -CE dated 16.3.1995 HCL Brand with the words (up to as amended, in respect of 1 (a) "Marketed by the ACC Ltd., 99,000 M.T. and 1 (b), together, up to 9,000 M.T. Bombay", as per photograph (a) & (b) and Rs. 350/ - per M.T. in respect appended, (Chapter sub - together) of clearances in excess of 99,000 heading No. 2502.29) Rs. 350/ - M.T., under notification No. 7/92 (in respect - CE dated 01.03.1992 as amended of clearances under (a) & (b) in excess of 99,000 M.T.) b) Ordinary Portland Cement) - - do - - - - do - - HCL Brand, marketed by HCL (Chapter sub -heading No. 2502.29) 2. Ordinary Portland Cement Rs. 350/ - Notification No. 7/92 - CE dated ACC Brand 01.03.1992 as amended. (Chapter sub -heading No. 2502.29)