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2016 (5) TMI 275 - SC - Central ExciseExtended Period of limitation - Guar Gum and Guar Dal Flour - Whether the goods to be classified under Chapter sub-heading 1301.10 as per assessee or under Chapter heading 1101.00 as per Revenue - Held that:- the assessee succeeds in the case inasmuch as on the ground of limitation itself because of the reason that the judgment of the Tribunal on the issue of limitation is perfectly justified inasmuch as at the relevant time there was conflicting judgment of the Tribunal and thus the action of the respondent in classifying the goods was clearly bonafide and larger period of limitation would not be available to the Department. - Decided against the revenue
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