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2022 (2) TMI 599 - AT - Central ExciseClassification of goods - clearances of printed base papers/printed decorative paper in rolls - to be classified under CETH 4811 90 99 or under CETH 4911 99 90? - Time limitation - HELD THAT:- On the identical issue, in the case of M/S MATCHWELL VERSUS C.C.E. -AHMEDABAD-I [2019 (6) TMI 1019 - CESTAT AHMEDABAD], the Tribunal has passed order in favour of the assessee however, the Revenue has filed Tax Appeal No. 9177/2019 before the Hon’ble Supreme Court against the said order and Revenue’s appeal stand admitted before the Apex Court on 19.02.2020. Though this Tribunal is not precluded from passing order in the aforesaid status of admission of appeal before the Hon’ble Supreme Court but in the interest of justice, to avoid multiple litigations, this matter to be taken up by the Adjudicating Authority after the outcome of Hon’ble Supreme Court judgment in the case of M/s. Matchwell. The appeal is allowed by way of remand to the Adjudicating Authority for passing a fresh order.
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