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2011 (7) TMI 830 - CESTAT, MUMBAISSI Exemption - Classification of papers - (i) Lacquered Release Paper, (ii) VPI (Anti-corrosion) Paper and (iii) Poly-coated (Plastic-coated) Paper. - The department issued 22 show-cause notices covering the entire period of dispute proposing to classify all the goods under SH 4811.30 and raising consequential demands of differential duty - Rule 173Q of the Central Excise Rules, 1944 - learned counsel for the assessee has reiterated the main grievance viz. that no opportunity of being heard was given by the adjudicating authority against 21 show-cause notices - Principal of natural justice - In case any of the Classification Lists had already been approved by the proper officer of Central Excise by the time the learned Commissioner (Appeals) took up the case for decision on merits, the assessee is bound by such classification in the absence of any statutory challenge thereto - Appeal is allowed by way of remand
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