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2017 (5) TMI 1444 - AT - Central ExciseClassification of goods - untrimmed sheets and circles - classified under CTH 74.09 of schedule to CETA, 1985 - benefit of N/N. 134/94-CE dated 27.10.94 and 8/96-CE dated 23.07.96 - extended period of limitation - validity of SCN - Held that: - the SCNs dated 03.07.2003 onwords up to 17.03.2008 are not tenable in law because the Department has referred the issue of admissibility of N/N. 67/95-CE by CBL when the original authority had decided the matter in favour of CBL through the Order in Original dated 27.04.2000 which was not challenged by revenue. In first 06 SCN dated 01.08.1996 to 22.07.1997 that only 14111.625 Kg of untrimmed copper sheets attracted Central Excise Duty @ ₹ 2000/- per MT for the period from January, 1996 to July, 1996 and attracted duty @ ₹ 3500/- per MT from August, 1996 to December, 1996 and the entire amount of duty that could have been confirmed was ₹ 36,844/-. We therefore, modify the Order-in-Original to the extent that duty of ₹ 36,844/- is confirmed and appellant is directed to pay interest on the same. The duty of ₹ 17,49,185/- and ₹ 89,698/- already paid to be taken into consideration for refund of excess duty paid after taking into consideration the interest that is liable to be paid. The remaining part of the impugned Order-in-Original dated 31.12.2008 is set aside. Appeal allowed - decided partly in favor of assessee.
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