NATIONAL STEEL INDUSTRIES Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) BY the impugned order, the Additional Collector of Central Excise, Chandigarh has confirmed a duty demand of Rs. 1,42,137.15 P on clearances during the year 1986 -87 and Rs. 1,41,185.57 P on clearances during 1988 -89 (total duty of Rs. 2,83,322.72 P) on pre -fabricated buildings manufactured by the appellants herein, confiscated 5 steel tubular shelters seized from the appellants factory on 28 -12 -1988 with option to redeem the same on payment of fine of Rs. 10,000/ - and imposed a penalty of Rs. 25,000/ - for contravention of Rule 173 -Q and Rule 226 of the Central Excise Rules, 1944.

(2.) WE have heard Shri K. Kumar, learned Advocate for the appellants and Shri A.M. Tilak, learned DR. Our findings are recorded herein:

(3.) THE approval of the classification list for parts and components of shelters under CET sub -heading 7308.90 cannot be pressed into service for arguing that the extended period of limitation cannot be invoked by the Department. Since the appellants did not classify or describe their product correctly and since they did not disclose to the Department that they were manufacturing and clearing pre -fabricated buildings, the proviso to Section 11A of the Central Excise Act, 1944 is rightly attracted and the demand is not time barred.