MASCHINEN FABRIK POLYGRAPH Vs. COMMISSIONER OF CENTRAL EXCISE,

JUDGEMENT

(1.) In this appeal filed by M/s. Machinen Fabrik Polygraph India Ltd. the period in dispute is from 1.3.86 to 11.3.88. The matter is very old. The Additional Collector Central Excise, Pune had passed the order -in -original on 10.8.89 and the order passed is extracted below.

(2.) As noted by the adjudicating authority, the assessee has pleaded before them the ommission in classifying the gears properly was due to human error in the context of New Central excise Tariff which to begin with created certain amount of confusion in the proper classification of the goods in question i.e. gears as part of printing machinery or separately as specified parts. When the matter was called, no one appeared for the appellants. They have prayed for adjournment on the ground that their factory was closed due to strike.

(3.) Shri M.P. Singh DR appearing for the Revenue submits that the appellants had not disputed the classification of gears and that the adjudicating authority had taken a fair view in the matter and as the matter is very old the matter be disposed of on merits and there is no merits in the case.