( 1 ) AS many as five points fell for consideration before, the tribunal in this case. The points are:

" (I) Whether the goods in question would attract duty under Item 25 or whether the process of machining would take out a casting from TI 25 to TI 68;

(II) If the goods are classified under TI 68, whether Notification No. 89 of 1979 would be applicable;

(III) Whether the show-cause notice dated 8/1/1982 is barred by time;

(IV) Whether the invoice value has been influenced by other considerations;

(V) Whether the penalty imposed is justified. "

( 2 ) POINTS (ii) and (iii) were held against the department. The department has come up in appeal in respect of these two points.

( 3 ) SO far as Point 3 is concerned, the only question is whether there has been any suppression of facts by the assessee. The tribunal has categorically found that the department could not take the plea of any suppression inasmuch as the respondent had written to the Superintendent requesting for clarification about the classification of the goods. Further letters were exchanged about the matter between the Superintendent and the respondent a before the goods were finally classified. This goes to show that the depart