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2003 (11) TMI 81 - SUPREME COURTDuty exemption - benefit of Notification 120/84 - Classification under Heading 3811.00 or under Heading 2710 - Held that:- When the matter was considered by the Commissioner, the demand raised in the show cause notice was confirmed for a period of six months from the date preceding issue of notice in respect of two items but not in respect of coolant. In fact, he accepted the case of the appellant that declaration regarding coolant was a procedural lapse inasmuch as its value was included in the declaration without specifically mentioning the product. When there is no wilful suppression, the Commissioner should have confirmed demand with respect to coolant also for a period of six months from the date preceding the show cause notice. The order of Commissioner as affirmed by the Tribunal is modified to this extent - Decided partly in favour of assessee.
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