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2015 (10) TMI 1546 - AT - Central ExciseDemand of duty - principle of natural justice - no personal hearing was granted - Held that:- Three show cause notices dated 25.1.2002, 22.10.2002 and 18.2.2003 for the period February 2001 to November 2002, have already decided by the Tribunal, which is upheld by the Hon'ble Supreme Court. In our considered view, the demand of duty on these three show cause notices have already been merged with the Hon'ble Supreme Court decision [2009 (10) TMI 99 - SUPREME COURT]. The appellant is not contesting the classification of the goods on merit. - notice of hearing was issued in respect of the said show cause notices dated 16.6.1997 and 04.3.1997. So, confirmation of demand of duty alongwith interest and penalties in respect of the said two show cause notices are not sustainable. - matter remanded back - Decided partly in favour of assessee.
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