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2019 (7) TMI 568 - HC - Central ExciseReclassification of Di-Calcium Phosphate under Chapter 28 Heading No.2835 25 00 instead of Chapter 23 Heading No.2309 90 90 of the Central Excise Tariff Act, 1985 - period of November 2011 to January 2014 - HELD THAT:- Indisputably, no fault can be found with the impugned orders passed by the Assistant Commissioner or orders of the Commissioner (Appeals) dismissing the petitioner's appeals. However, the fact that notification has been issued under Section 11C of the Act directing the Officers of the department not to recover the duty on Di-Calcium Phosphate for the period 1st February 2008 to 1st February 2014 which would include the period for which the duty has been confirmed by the two impugned orders. In the face of notification No. 4 of 2016C. E. (N.T.) dated 12th February 2016, the Revenue cannot recover the amounts which have been confirmed by the two impugned orders. However, as yet no recovery proceedings have been taken against the respondent consequent to the two impugned orders and therefore, at this stage, the present petition is premature - At this stage, the petition is not justified as there is no action is taken by the Revenue in the face of notification issued under Section 11C of the Act. Petition disposed off.
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