KSB Limited Vs Principal Commissioner of CGST & Central Excise (CESTAT Mumbai)
Material Facts
The appellant, M/s KSB Limited, Pune, manufactures various types of pumps including slurry pumps, chemical pumps, water pumps, boiler feed pumps and their parts classifiable under Chapters 84 and 85 of the Central Excise Tariff Act, 1985. The Directorate General of Goods & Services Tax Intelligence (DGGI), Mumbai investigated the appellant on the allegation that boiler feed pumps had been wrongly classified under Central Excise Tariff Item (CETI) 8413 7010 and cleared on payment of concessional excise duty at 6% under Serial No. 235 of Notification No. 12/2012-C.E. dated 17.03.2012. According to the department, the correct classification was CETI 8413 7095, attracting higher duty.
Following investigation, show cause notices dated 03.04.2018 and 27.04.2018 were issued covering the period April 2013 to June 2017, invoking the extended period under Section 11A(4) of the Central Excise Act, 1944. The adjudicating authority confirmed the duty demand, interest and equal penalties under Section 11AC read with Rule 25 of the Central Excise Rules, 2002 by Order-in-Original dated 13.10.2021. The appellant challenged that order before CESTAT Mumbai.
Procedural History
The Commissioner classified the impugned boiler feed pumps and condensate extraction pumps under CETI 8413 7095, denied the benefit of Serial No. 235 of Notification No. 12/2012-C.E. dated 17.03.2012, confirmed central excise duty with interest and imposed equal penalties. The appellant filed appeals before the Tribunal.
