Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2022 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (9) TMI 164 - AT - Central ExciseClassification of goods - non-alcoholic beverage bases/concentrates - to be classified under sub-heading 3302 10 of Schedule to Central Excise Tariff Act, 1985 or under sub-heading 2108 10 of the Schedule to Central Excise Tariff Act, 1985? - recovery of differential duty - HELD THAT:- It is not in dispute that the show cause notices disposed off were periodical demands in continuation of the first show cause notice and the dispute therein had been carried to the Tribunal in BRITCO FOODS COMPANY LTD. VERSUS COMMISSIONER OF C. EX., PUNE [2000 (10) TMI 76 - CEGAT, MUMBAI] and the appeal of Revenue before the Hon’ble Supreme Court was dismissed on the acknowledgement that the classification exercise was academic in the light of the consequence being revenue neutral. The scope of appellate remedy is unambiguously clear – the challenge should be to an order for not being legal and proper – and solecism in articulation or inaccuracies of expression are not sanctioned as grounds for appeal. There is no doubt that the Hon’ble Supreme Court did not render a finality to the dispute over classification but the Tribunal, indubitably, has. That finality can be shaken only by a reversal in the highest court of the land and, until then, the law settled by the Tribunal prevails; failure to recognise that finality places orders of original authority and first appellate authorities in peril and for consequences of breach of discipline. Thus, no case has been made out by Revenue for an alternate approach to the classification as settled - appeal dismissed.
|