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M/s Caprihans India Ltd. Versus Commissioner of Central Excise, Surat

2015 (10) TMI 444 - SUPREME COURT

Extended period of limitation - Classification of goods - Classification of PVC films/ sheets - Classification under Chapter Heading 4901 or Chapter Heading 3926.90 - Held that:- impugned show cause notice was time barred and it was not a case where the Revenue could invoke the provisions of proviso to Section 11A of the Central Excise Act and take benefit of the extended period of limitation. From the facts noted above, it becomes clear that the Department had issued Show Cause Notice way back .....

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e appeal is allowed on this ground itself without going into the issue of classification setting aside the impugned order. As a result, the impugned orders passed by the authorities below are set aside. - Decided in favour of assessee. - Civil Appeal No. 5239 of 2006 - Dated:- 9-9-2015 - Mr. A.k. Sikri and Mr. Rohinton Fali Nariman, JJ. For the Petitioner : Mr. Dushyant A. Dave, Sr. Adv., Mr. U. A. Rana, Adv., Ms. Mrinal Elkar Mazumdar, Adv., M/s Gagrat & Co. For the Respondent : Mr. K. Radh .....

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ing the appellant to show cause as to why the aforesaid goods manufactured by the assessee be not classified under Chapter Heading 3926.90. The appellant contested the same. The plea of the appellant was accepted and orders dated 27.05.1994 were passed thereby dropping the proposed move in the Show Cause Notice and allowing the appellant to clear the goods with classification under Chapter Heading 4901. The goods in this manner were thereafter cleared from 1994 till 1999 when another Show Cause .....

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to passing of Order-in-Original dated 29.12.2000. This order has been affirmed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT') as well. We may mention here that the appellant has also taken the plea that the Show Cause Notice dated 31.05.1999 is time barred and is issued beyond the period of six months inasmuch as the period covered in the said Show Cause Notice is 28.05.1995 to 30.06.1996, further submitting that there was no mis-statement .....

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