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2019 (5) TMI 136 - AT - Central ExciseValidity of subsequent SCN - Classification of goods - printed sheets manufactured by the assessee and used in the packing of printed notebooks and magazines - extended period of limitation - HELD THAT:- The Commissioner (Appeals), after considering the facts as well as the position of law, has held that the goods are rightly classifiable under Chapter Heading 4901. It is to be mentioned that in the assessee’s own case in the previous proceedings, the Commissioner (Appeals) vide Order-in-Appeal No. 24/2012 dated 24.07.2012 held that the impugned goods are classifiable under Chapter Heading 4901. This being so, the subsequent Show Cause Notice alleging suppression of facts with intent to evade payment of duty cannot sustain - appeal dismissed - decided against Revenue.
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