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2012 (6) TMI 194 - AT - Central ExciseSSI exemption - denied - recovery of duty by classifying the products under Heading 84.38 not under 84.33 - Tea Sorting Machine, Tea Extractor Machine and parts thereof - lower adjudicating authority dropped the demands upheld by Commissioner (Appeals) - Held that:- On perusal of SCN no such evidence is shown which was not available to the Assistant Commissioner to determine the classification otherwise and it also did not allege that material facts were suppressed by the respondents - The case records reflect that the department was made aware of classification and it was open to the department to change the classification if the product was held to be classifiable under a different heading/sub-heading - review order also held that there is no estoppel in the matter of taxation - classification accepted by the Assistant Commissioner cannot be challenged who is the proper officer under Central Excise Law to finalize classification - against revenue.
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