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2015 (8) TMI 1392 - AT - Central ExciseClassification of goods - storage and proportioning bins - classified under CTH 8474.90 or under CTH 73.08 - the appellant has filed classification declaration under Rule 173 B of the CEA, 1944 - Held that: - The classification declaration filed by the appellant was accepted during the relevant time. In these circumstances, the allegation of suppression is not sustainable against the appellant. Admittedly, in this case, the SCN has been issued by invoking extended period of limitation. Therefore, there is no suppression on the part of the appellant, extended period of limitation is not invokable - whole of the demand pertains the extended period of limitation, therefore, demand confirmed along with interest by the impugned order is set aside - appeal allowed - decided in favor of appellant.
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