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2017 (9) TMI 222 - AT - Central ExciseClassification of goods - PP bags & rolls, LD/LLD bags & rolls and HM bags - extended period of limitation - Held that: - It is correct that there was an increase in the duty of the products mentioned in CSH 39.17 and respondent had continued to pay the duty in the earlier rate. But undisputedly, they have paid the differential duty immediately on coming to know of the error. However, the department has chosen to issue a show cause notice invoking the extended period. Further, the issue of classification on the impugned products was under litigation before various forums and therefore being an interpretational issue, the respondents cannot be imputed with the intention to evade payment of duty - demand set aside on the ground of limitation - appeal dismissed - decided against Revenue.
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