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2021 (10) TMI 528 - AT - Central ExciseClassification of goods - Nimbooz - to be classified under CETH 2202 10 20 of the First Schedule to the Central Excise Tariff Act, 1985 or under CETH 2202 90 20 under the category of ‘fruit pulp or fruit juice based drinks’? - extended period of limitation - HELD THAT:- A Larger Bench of the Tribunal in M/S BRINDAVAN BEVERAGES PRIVATE LIMITED, KRANTI KUMAR CHANDRAKAR, M/S PEPSICO INDIA HOLDINGS PRIVATE LIMITED VERSUS COMMISSIONER CUSTOMS, CENTRAL EXCISE AND SERVICE TAX, HAPUR AND BAREILLY [2019 (10) TMI 762 - CESTAT ALLAHABAD (LB)] has held that ‘Nimbooz’ would be classifiable under CETH 2202 10 20 of the First Schedule to the Central Excise Tariff Act. Extended period of limitation - HELD THAT:- The issue as to whether the Department was justified in invoking the extended period of limitation does not arise. The order dated 31.03.2015 passed by the Commissioner confirming the demand of differential duty for the normal period of limitation with interest and penalty, therefore, cannot be sustained and is set aside - Appeal allowed - decided in favor of appellant.
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