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2015 (10) TMI 444 - SC - Central ExciseExtended period of limitation - Classification of goods - Classification of PVC films/ sheets - Classification under Chapter Heading 4901 or Chapter Heading 3926.90 - Held that:- impugned show cause notice was time barred and it was not a case where the Revenue could invoke the provisions of proviso to Section 11A of the Central Excise Act and take benefit of the extended period of limitation. From the facts noted above, it becomes clear that the Department had issued Show Cause Notice way back on 18.02.1994 asking the appellant to reclassify the goods under Chapter Heading 3920. Therefore, all relevant facts were within the knowledge/ notice of the Department. Not only this, after the appellant had filed the reply to the said Show Cause Notice and was heard in the matter, the proposed move in the said Show Cause Notice was even dropped - by no stretch of imagination, the appellant can be treated as a person who had misled the authorities or made any mis-statement / mis-declaration. The appeal is allowed on this ground itself without going into the issue of classification setting aside the impugned order. As a result, the impugned orders passed by the authorities below are set aside. - Decided in favour of assessee.
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