METALWARE INDUSTRIES Vs. CCE

JUDGEMENT

(1.) THIS appeal arises from order -in -original No. 61/89 dt. 15.11.1989 passed by the Addl. Collector of Central Excise, Hyderabad confirming the duty demand of Rs. 85,599.98 under Rule 9(2) of C.E. Rules, 1944 read with proviso to Section 11A of CE Act. There is also penalty of Rs. 2000/ - imposed on the appellants under Rule 9(2) and 173Q of C.E. Rules, 1944.

(2.) APPELLANTS were charged in the show cause notice dt. 28.9.1988 that they were manufacturing Steel Furniture and parts thereof, wooden furniture, slotted angles, mezzanine flooring, aluminium utensils etc. by suppressing the value of excisable goods cleared by them without following Central (Excise) procedures and hence they were liable to pay over and above the slab of exemption limit under SSI notification. It was also contended by the appellants that what was removed was furniture and parts thereof falling under chapter heading 9403 and did not attract benefit of notification No. 60/86.

(3.) THE Addl. Collector rejected their plea and held that Slotted angles, Steel Panels, Partition Plates, Punch strip, Floor Gratings, Corner Plates, Angles, Side Sheets etc. were all parts of furniture and therefore these are classifiable under chapter 94.