Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (9) TMI 1084 - SUPREME COURT

2015 (9) TMI 1084 - SUPREME COURT - 2015 (323) E.L.T. 248 (SC) - Classification of flexible laminate foil of plastic and articles for packaging of goods and waste and scrap of plastic under appropriate Chapter Heading 39 meant for plastics - Held that:- When all this material was made available to the department and the classification list have been approved and RT-12 returns assessed down the years, it is difficult to find any justification for upholding the allegation of misstatement or suppre .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rasad, Adv., Mr. Arijit Prasad, Adv. For the Respondent : Mr. V. Lakshmikumaran, Adv., Mr. M.P. Devanath, Adv., Mr. Vivek Sharma, Adv., Ms. L. Charanaya, Adv., Mr. R. Ramchandran, Adv., Mr. Aditya Bhattacharya, Adv., Mr. Hemant Bajaj, Adv., Mr. Anandh K., Adv. ORDER The issue that has been raised in the present appeal relates to classification of flexible laminate foil of plastic and articles for packaging of goods and waste and scrap of plastic under appropriate Chapter Heading 39 meant for pla .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Commissioner of Central Excise, Mumbai-III [2005 (188) E.L.T. 146 (S.C.). In a matter like this, we would have remitted the case back to the Tribunal for fresh adjudication. However, learned counsel for the respondent has drawn our attention to the order passed by the Commissioner whereby the appeal of the respondent was accepted not only on merits but also on limitation, holding that the show-cause notice was time barred. This aspect is discussed by the Commissioner in the following manner:- F .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version