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2014 (6) TMI 818 - AT - Central ExciseClassification of goods - Refined Palm Stearin - Classification under heading 1511 90 or under heading 3823 11 - extended period of limitation - Held that:- The appellant claims to have had believed during the period of dispute that their product was classifiable under heading 1511 and, hence, they cleared the goods by claiming the benefit of the relevant exemption notification. It further appears from the submissions of both sides that this Bench, in two recent stay orders, granted waiver and stay in favour of similar manufacturers of 'refined palm stearin', having found prima facie case on the ground of time-bar - there was no clearance of the goods during the period from April 2011 to March 2012 and that the impugned demand is practically for the period from September 2008 to March 2011, which is apparently beyond the normal period of limitation, the show-cause notice having been issued as late as on 31.5.2012. - stay granted.
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