TMI Blog2017 (9) TMI 1487X X X X Extracts X X X X X X X X Extracts X X X X ..... ill be covered under Chapter 15, seems to be correct as during the relevant period, various decisions of the Tribunal indicated that the classification of RBD palm stearin is under Chapter 15 - the plea of limitation as raised by the appellant has to be answered in their favor. Appeal allowed - decided in favor of appellant. - E/20553/2014 & E/25044/2013 - A/31515 31516/2017 - Dated:- 8-9-2017 - Mr. M. V. Ravindran, Member (Judicial) And Mr. Madhu Mohan Damodhar, Member (Technical) Shri Jitender Motwani, Advocate for the appellant Shri Y. Venkat Ratnam, Assistant Commissioner (AR) for the respondent ORDER [Order Per : M. V. Ravindran] These appeals are directed against Orders-in-Original No.39/2013-CEx. date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demands only on limitation and submit that during the period in question, various decisions of the Tribunal were holding a view that the classification of the product RBD Palm Stearin would be fall under Chapter 15 and not under Chapter 38. It is his submission that they were under bona fide belief impression that their product is classifiable under Chapter 15 and eligible for the benefit of notification. He would submit that after the Apex Court decided the classification of the said product on merits under Chapter 38, the tax liability was demanded by the Revenue by issuing show cause notices invoking extended period under the allegation of mis-statement and suppression of facts with intent to evade duty. He would submit that the followi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the product RBD Palm Stearin will be covered under Chapter 15, seems to be correct as during the relevant period, various decisions of the Tribunal indicated that the classification of RBD palm stearin is under Chapter 15. We find that the Apex Court in the decision of Jocil Ltd., reversed the said view and the said judgment was delivered by Apex Court on 15.12.2010. In our view, till 15.12.2010, these appellants could have entertained a bona fide belief that there product merits classification under Chapter 15 hence, in our view, the plea of limitation as raised by the appellant has to be answered in their favour. 9. We find that same is the view, expressed by the Hon ble High Courts in the various decisions as cited by the Ld. Counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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