Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 11 - AT - Central ExciseTime limitation - no malafide intent - Classification of goods - carved articles of Marbles - whether classified under CETH 2504.90 or under CETH 6802 2190? - Held that:- It is clear that the issue was highly debatable as the adjudicating authority by analyzing the tariff entries given a detail finding and dropped the classification claim by the appellant. Subsequently, the Commissioner (Appeals) on the basis of the tribunal decision in the case of Nitco Tiles Ltd. [2003 (10) TMI 467 - CESTAT, MUMBAI] reversed the order. These proceedings itself shows that the issue involved was not free from doubt, therefore, malafide intention cannot be alleged against the appellant. Also, the department itself accepted in the year 1997 that product ‘Carved Marble Product’ is classifiable under Chapter heading 2504.90. The facts regarding the claim of classification under 2504.90 and exemption there on was well within the knowledge of the department, therefore, nothing prevented the department from issuing the SCN within the normal period which department failed to do so - the appellant had neither any malafide intention nor they have suppressed any fact from the department. Accordingly, the SCN issued after almost six years of the period for which demand pertains is clearly time barred. Appeal allowed - decided in favor of appellant.
|