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2019 (10) TMI 1214 - AT - Central ExciseClassification of goods - miscellaneous edible preparations such as ready to Eat Food Items - whether classified under sub heading 20049000 or under sub heading 21069099? - extended period of limitation - HELD THAT:- The product manufactured by the appellant and its classification were informed to the Revenue vide their letter dt.18.5.2004 as well as their ER-2 returns. Therefore, the fact of manufacturing of goods in question and its classification thereof was in the knowledge of the department. In that circumstance, the extended period of limitation is not invokable. The whole of the demand raised against the appellant by invoking the extended period of limitation, therefore, the show cause notice is barred by limitation - no demand can be raised against appellant. Appeal allowed - decided in favor of appellant.
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