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2009 (6) TMI 276 - AT - Central ExciseClassification of Calcium Gluconate - Appellant’s claim classification of the product under CETH 3003.30 as medicaments whereas the Commissioner in the Order-in-Original has confirmed the classification of the product under CETH 2918.00 as organic chemical. – Held that Calcium gluconate IP manufactured by the appellants is clearly classifiable under CETH 2918.00 - As regards penalty we agree that the Commissioner has gone beyond the remand order and the appellants could not be visited with demand for extended period and penalty when the department has not even appealed against the Order-in-Original limiting the demand to the period of limitation and not imposing any penalty. Therefore, we set aside the penalty imposed on the appellants and also demand for extended period. - The learned advocate’s contention that the decision of the Tribunal in Shanpur Industries was rendered ex parte and therefore is not relevant is clearly not correct. – Absence of assessee may indicate their realization that Revenue’s case is correct – such decision can be relied on especially if statements of assessee recorded earlier are on record
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