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2017 (12) TMI 842 - AT - Central ExciseValuation - food supplements - valued u/s 4 or u/s 4A? - Department took the view that the goods "food supplements" are assessable to Central Excise duty under Section 4A of the Act based on M.R.P - scope of SCN - Held that: - In the instant case, there has been a change in the classification after 8-digit heading was introduced. The impugned goods therefore will fall under different entries of the M.R.P notifications for the two years concerned. It is only in this respect, that the classification has been gone into by the adjudicating authority. It is also not the case that the appellants were classifying the goods under a particular heading and that the department has changed the classification without giving notice to them - we do not find any infirmity in the conclusions of the lower appellate authority that the original authority has not travelled beyond the scope of SCN as alleged by the appellant. Penalty u/s 11AC - Held that: - the entire dispute was one of interpretation. It is also to be kept in mind that assessee was a SSI unit and may not have been in the know of things. It is also not alleged that they had removed any part or whole of the goods in a clandestine manner - there is a case for setting aside penalty imposed under Section 11AC, which we hereby do. Penalty is therefore set aside. Appeal allowed in part.
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