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2016 (12) TMI 94 - MADRAS HIGH COURTDemand - short levy - paper tubes - Section 11A of Central Excise Act, 1944 - whether paper tubes to be classified under Heading No.48.22 - Held that: - The Tribunal, vide order dated 10.02.2005 has taken note of the fact that no challenge has been made in Order-in-Appeal No.148/2003. The Revenue also filed review application pointing out that the appeal was filed against the order in A.No.148/2003. However, the Review application came to be dismissed on 27.09.2005. The fact remains as against the order in Appeal No.148/2003(MDU), dated 29.04.2003, the appellant/Revenue filed an appeal before the Customs, Excise and Service Tax Appellate Tribunal, South Zone Bench at Chennai, in E/534/2003 and when the appeal was taken up for hearing, there was no representation on behalf of the respondent/assessee and therefore the Tribunal thought it fit to remand the matter to the lower Appellate Authority for fresh consideration. In the light of the said development, the substantial question raised by the appellant/Revenue, is answered in the affirmative - appeal partly allowed - matter on remand.
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