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Central Excise - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

The adjudicating authority proposed to change the classification ...

Case Laws     Central Excise

May 26, 2016

The adjudicating authority proposed to change the classification and denying exemption, there should be a clear demand issued u/s 11A. Whereas, in the present case, neither SCN says so, on the contrary, the adjudicating authority after re-classifying the goods and denying exemption, straightaway confirmed the demand u/s 11A - Demand set aside - AT

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