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M/s. Bhor Industries Ltd. Versus Commnr. Of Central Excise Mumbai

2015 (9) TMI 523 - SUPREME COURT

Extended period of limitation - assessee would be disputing the classification as approved by the Revenue. However, in spite thereof the goods were not cleared as per the classification approved by the Revenue but at a lower rate on the basis of clas .....

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iving the detailed reasons. - Decision of tribunal [2006 (3) TMI 736 - CESTAT MUMBAI] confirmed - Decided against the assessee. - Civil Appeal No(s). 3856/2006 - Dated:- 2-9-2015 - Mr. A.k. Sikri and Mr. Rohinton Fali Nariman, JJ For the Petitioner : .....

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Kumar, Adv., Mr. B. Krishna Prasad,Adv. ORDER Though the dispute that initially started pertained to the classification of the product of the appellant/assessee herein viz. plastic PVC flexible sheeting exceeding thickness of 0.25 mm cleared in runni .....

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on as per proviso to Section 11A of the Central Excise Act, 1944. The period in question is February, 1990 to February, 1991 and show cause notice was issued on 28.2.1995. In the show cause notice it was alleged that the assessee had made misstatemen .....

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