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2019 (3) TMI 1496 - CESTAT AHMEDABADClassification of goods - Precipitated Chalk - whether classifiable and chargeable to duty @ 16% under chapter 28 (Inorganic Chemicals) or under Chapter 25 (Mineral Products) attracting nil rate of duty? - Time limitation - Held that:- In the present case, the period involved is March 1994 to August 1996, November 1997 to January 2011 and December 2002 to February 2004. It is observed that the issue involved in the present case has been disputed right from the year 1987 and for the period 01.06.1987 to 30.09.1987 and 01.10.1987 to 08.12.1987 - For the subsequent period from 13.06.1994 onwards Commissioner (appeals) vide order in Appeal No. Commr.(A)/234/VDR/98 dated 25.02.1998 dropped the demand. In this fact, the appellant has a bonofide belief that in view of Commissioner (appeals) order, their case stand decided in their favour, therefore, for subsequent period demand notice issued invoking extended period is clearly hit by time limit as prescribed under proviso to Section 11A of Central Excise Act, 1944. The Revenue despite the recurring nature of the issue delayed, the issuance of SCN involved in the present appeals. There is no suppression of fact, mis-declaration, collusion, fraud on the part of the appellant in the facts and circumstance of the present case, therefore, the demand for the extended period in every SCN involved in the present case is not sustainable. However, if any demand pertains to the normal period, the same is liable to be confirmed and recovered from the appellant. Since there is no suppression of fact, the appellant is also not liable for any penalty, accordingly, the penalty is set aside. The impugned orders are modified to the above extent and appeals are disposed of by way of remand to the adjudicating authority only for re-quantification of demand of duty in respect of normal period of limitation.
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