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2015 (1) TMI 296 - CESTAT AHMEDABADWaiver of pre-deposit - Classification of goods - Invocation of extended period of limitation - Held that:- show cause notice which invokes extended period for demanding duty from them is incorrect as the declarations filed by the appellant in 2001 categorically record that product name and the process of manufacture. Be that as it may, we find that he issue is arguable one subsequent to the amendment in Chapter sub-headings from 01.03.2005, wherein 8 digit Chapter headings were brought into books. In order to appreciate whether the appellant’s product would fall under Chapter heading 28352500 or other heading, the issue needs to be gone into detail which can be done only at the time of final disposal of the appeal. In our view, the demand of duty within limitation period from the date of issuance of show cause notice needs to be secured by way of ordering pre-deposit on the appellant. - Conditional stay granted.
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