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2016 (9) TMI 1448 - AT - Central ExciseTime limitation - Classification of goods - Batting Gloves, Wicket Keeping Gloves, Batting Inners & Wicket Keeping Inners - whether classified under Chapter 95 or not? - Held that:- Held that:- The issue is fully covered by our earlier decision in the case of, M/s. Sanspareils Greenlands Pvt. Ltd. v. Commissioner of Central Excise, Meerut [2016 (9) TMI 1230 - CESTAT ALLAHABAD], where it was held that the said demand was hit by limitation. Even if the classification issued is not finalized the demand in the present case gets hit by limitation for the period up to February, 2012. For the month of March, 2012 the appellant has paid duty at full rate therefore, under Section 11A(2B) of Central Excise Act, 1944, the show cause notice issued for the month of March, 2012 does not survive - Demand up to the period of February, 2012 is hit by limitation and for demand for the month of March, 2012 the show cause notice does not survive in view of Section 11A(2B) of Central Excise Act, 1944. Appeal allowed - decided in favor of appellant.
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