COMMISSIONER OF CENTRAL EXCISE Vs. U.P. STEELS

JUDGEMENT

(1.) THIS appeal has been filed by the Revenue against the order -in -original dated 4 -11 -93 passed by the Collector of Central Excise vide which he had dropped the proceedings drawn against the respondents on the strength of show cause notice dated 18 -6 -93 for recovery of duty amount of Rs. 72502.69.

(2.) THE facts giving rise to this appeal may briefly be stated as under:

(3.) THE respondents were served with show cause notice dated 18 -6 -93 for recovery of the duty amount of Rs. 72502.69 under proviso to Section 11 -A of the Central Excises Act, 1944 for having violated the provisions of Rule 9(1), 173 -P, 173 -F and 173 -G(1) of the Central Excise Rules on the allegations that they filed the classification list for the products falling under Chapters 72 and 73 without mentioning the exact description by simply declaring the products as "other cast articles of Steel" under Heading 73.25 of the CETA and they also made misstatement of the facts as the products manufactured by them were found to be specifically made, according to the specifications and drawings of the consumers, but they failed to so mention in their classification list. The correctness of the show cause notice was contested by the respondents wherein they alleged that they were manufacturing only castings of the steel falling under Heading 73.25 of the CETA according to the specifications received and no finishing or machining was done by them. The Collector accepted their version and ordered the withdrawal of the show cause notice through the impugned order.