PERFECT CHEMICAL WARES Vs. C.C.E.

JUDGEMENT

(1.) ALL these appeals are directed against duty demands, confiscation and penalties confirmed under adjudication order No. 54 to 60/2002 dated 27.10.02 of the Commissioner of Customs and Central Excise, Indore. They were taken up together and are disposed of under this common order.

(2.) THE duty demand is in regard to Acid resistance clay bricks, coal ash and stone pipes cleared by the appellant without payment of duty from 1992. The duly demands have been confirmed for the extended period by invoking the proviso of the Section 11A of Central Excisc Act. We may take up the dispute in regard to each of itemsseparately.

(3.) THE differential duty demand was made based on investigations and test of samples carried out by the Central Revenue Chemical Laboratory. The Commissioner has held that the appellant has deliberately started misdeclaring the bricks as "Acid Resistance Clay_bricks' with intent to evade duty. He has also held that the appellant's bricks could withstand temperature upto 1520 degree centigrade and according to Lab. report, such bricks have to be treated as refractory bricks and refractory bricks are fire bricks. He has also noted that the bricks were made from fire clay as slated by the appellant's own officer. The Commissioner has further noted that, according to report of the chemical examiner, the clay contained alumina. The Commissioner also noted that, according to HSN notes, bricks which can withstand temperature of 1500C and higher are refractory bricks.