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2011 (1) TMI 96 - AT - Central ExciseDemand – classification - Tribunal had classified the disputed product SHARKOFERROL against the claim of the appellant - appellant s plea on limitation was allowed and the matter was remanded to the Commissioner with direction to quantify the duty demand within the limitation period and after extending the benefit of cum-duty-price in terms of provisions of Section 4(4)(d) (ii) of Central Excise Act, 1944 - appellants cannot plead the matter again on merit when the issue stands finally decided by the earlier order and quantification done by the Commissioner, the correctness of which is not being disputed by the learned advocate – Appeal rejected
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