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2009 (2) TMI 205 - AT - Central ExciseDemand – Extended period of limitation – Revenue came to the conclusion that the product Iso-heptane cleared by the appellant satisfies the conditions for classification of the same under chapter 2710.00. The Revenue also relied upon the statement of customer, Reliance Petroleum to show that the product was being used by them to mix with motor spirit, popularly known as petrol for used as fuel in spark ignition engine - appellants submitted that the classification proposed is not correct and product manufactured is nothing but a chemical – held that - on the chemical parameters as well as end use parameters the product satisfies the conditions required for classification under Chapter 2710 and therefore classification arrived at by Revenue is upheld - we cannot agree that it was a mis-declaration or suppression of facts to attract extended period under Section 11A for demanding differential duty. In this case demand relates to period from June 2000 to Nov 2000 and show cause notice was issued on 6-8-2002. Hence show cause notice is time barred.
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