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2018 (6) TMI 983 - AT - Central ExciseTime limitation - Classification of goods - Bottom Oil - The case of the department is that subject goods-Bottom Oil is correctly classifiable under Chapter heading 2710 whereas the claim of the respondent is that it is classifiable under Chapter heading 2709, which attracted Nil rate of duty - Held that:- The appellant right from the stage of making application for registration i.e. on 14.7.2006, declared the inputs manufacturing process and final product including the bottom oil. Therefore, the entire process of manufacturing of bottom oil, the facts thereof were in the domain of the department. The appellant have been filing the ER-1 monthly returns wherein the bottom oil was declared to be classified under Chapter heading 2709 under Nil rate of duty. Therefore, all the details for issuing the show-cause notice were available with the Revenue. If Revenue was of the opinion that the classification was wrongly declared, it should have been issued well within the normal period of one year - demand is clearly time barred. Since the demand is time barred, the other issue on merit are not addressed. Appeal dismissed.
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