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2015 (10) TMI 838 - AT - Central ExcisePower not to recover the dues - Benefit of 11C - Notification No.32/2005-CE (NT) dated 22.8.2005 - Classification under 4823.90 or under 4801.00 - held that:- A part of the Commissioner's order holding the classification under heading 4823.90 was also put to challenge by the respondent, before the Tribunal and vide its Final Order No.1069/2006 dated 18.5.2006, the classification of Newsprint in reel form was held to be falling under heading 4801.00 and the respondent's appeal was allowed. If that be so, the objection of the Revenue that the goods must fall under heading 4801.00 so as to earn the benefit of exemption Notification stands overruled by the Tribunal's decision and is no longer available to them - only objection of the Department is as regards the classification of the goods in question, which is no longer available to them having been set aside by the Tribunal's order passed on the appeal filed by the assessee and as such, we find no merits in the Revenue's stand - Decided against Revenue.
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