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2017 (6) TMI 503 - CESTAT ALLAHABADValidity of SCN - classification of goods - It appeared to Revenue that the goods were cleared under SKD condition by the appellant and they should have been classified as color television sets under said sub heading no.8528.00 - time limitation. Held that: - This SCN covered period from January 2002 to March 2003 whereas the same is issued on 29.01.2007 by invoking proviso to Sub Section (1) of Section 11 A of Central Excise Act 1944 and the entire evidence used for issue of SCN admittedly reflected in the ER-1 returns filed by the appellant. Therefore, there was no suppression and therefore extended period was not invokable. The SCN dated 29.01.2007 is not sustainable, as hit by time limitation - appeal allowed - decided in favor of appellant.
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