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2012 (7) TMI 536 - CESTAT, AHMEDABADClassification of the product - product TETMOSOL Soap is assessable under Section 4A of the Central Excise Act, 1944 or not – Held that:- Product covered under the provisions of Section 4A of Central Excise Act, 1944 Penalty – Held that:- Demand for subsequent period and when the show cause notice was issued, the issue for the earlier period had not attained finality. The issue attains finality after the order was issued only. The Tribunal passed the order on 13.5.2005, whereas the show cause notice related to the year 2003. Therefore, it cannot be said that there was any suppression of facts or willful mis-declaration, fraud or collusion etc – Penalty set aside
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