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2012 (7) TMI 139 - AT - Central ExciseClassification of goods as Governing System under Chapter Heading 84.79 vide the Classification List No.1/88-89 – SCN by classifying the goods under 84.83 - Commissioner set aside the OIO as Classification List was already approved and same cannot be re-opened – Held that:- As SCN was issued within the normal period of six months prescribed under Section 11A is not liable to be rejected as Department can raise a demand within six months in the case where Classification List has also approved u/ s 110(1) &(2)of Finance Act - the Section 11A of the Act as amended is a valid piece of legislation and Commissioner (Appeals) order is not sustainable as per law - the same is required to be re-examined - remand the case to the Commissioner (Appeals) for deciding the classification of the goods.
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