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 1576 - AT - Central ExciseValidity of SCN - Classification of the product - Hajmola Candy - prospective applicability of reclassification - whether the show cause notice dated 10.10.2005 can be issued to the appellant for the period September 2004 to August 2005 or not? - Held that:- Similar issue came up before the Hon’ble High Court of Bombay in the case of Eco Valley Farms & Foods Ltd. [2013 (1) TMI 51 - BOMBAY HIGH COURT] wherein the Hon’ble High Court has held that the re-classification will operate only prospectively from the date of issuance of show cause notice and no demand for the earlier period can be raised. In the present case, Revenue themselves has accepted the merit classification under chapter heading 1704.90 as sugar confectionary, in that circumstances, the show cause notice cannot be issued for the earlier period and the show cause notice can be issued for prospective period. Appeal allowed - decided in favor of appellant.
|