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2018 (9) TMI 1346 - AT - Central ExciseClassification of goods - Roop Amruta - Daant Pari - case of Revenue is that the said goods are classifiable under cosmetic and it was classified under Chapter 33 of the Central Excise Tariff Act - Extended period of limitation - Held that:- The rate of duty under Chapter 30 as well as Chapter 35 is same. Further, the fact is also noted that the appellants are filing their ER-1 returns at the time of clearance of goods showing the classification under Chapter 30 of Central Excise Tariff Act and the same has been accepted by the Department at the time of assessing the returns. Extended period of limitation - Held that:- As the search was conducted in the factory premises of the appellant on 28/03/2006 and goods were also seized on 28/03/2006 that the show cause notice was only issued on 16/03/2007. Thereafter, the show cause notice is highly barred by limitation as no malafide is attributable to the appellants - demand barred by limitation. Confiscation - redemption fine - Held that:- The goods in question which have been seized, have not cleared from the factory and there is no malafide attributable against the appellants, therefore, the goods are not liable for confiscation, consequently, no redemption fine is imposable on account of seizure of the goods. Appeal allowed - decided in favor of appellant.
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