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2015 (9) TMI 1084 - SC - Central ExciseClassification of flexible laminate foil of plastic and articles for packaging of goods and waste and scrap of plastic under appropriate Chapter Heading 39 meant for plastics - Held that:- When all this material was made available to the department and the classification list have been approved and RT-12 returns assessed down the years, it is difficult to find any justification for upholding the allegation of misstatement or suppression of facts. Since the show-cause notice was barred by limitation and we do not find any error in the order of the Commissioner on this aspect, there is no need to refer the matter back to the Tribunal. - Decided against revenue.
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