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

2015 (3) TMI 1057 - CESTAT BANGALORE

2015 (3) TMI 1057 - CESTAT BANGALORE - 2015 (322) E.L.T. 722 (Tri. - Bang.) - Classification of goods - Classification under Customs Tariff Heading 9018 90 19 or under Customs Tariff Heading 9027 80 90 - Bar of limitation - whether the period of six months, as was available prior to 8-4-2011 would be applicable or the period of one year, as was available in terms of the amended Section 28 would be applicable - Held that:- Explanation clarifies that the any non-levy, short-levy, or erroneous refu .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

present cases, the demand has been raised beyond the period of six months. We are of the view that the demands are barred by limitation - impugned orders are set aside - Decided in favour of assessee. - C/21441 & 21448-21457/2014-DB - Dated:- 31-3-2015 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) Shri G. Subramanian, Advocate, for the Appellant. Shri N. Jagadish, Superintendent (AR), for the Respondent. ORDER After dispensing with the condition of pre-deposit in all the a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

er HSN Explanatory Notes, which attracted higher rate of duty. Accordingly, show cause notices were issued to the appellants proposing change in classification and consequently confirmation of demands of duties. 2. The appellant during adjudication as also before Commissioner (A) did not contest the classification but submitted that the demand having been issued beyond the normal period of limitation of six months, as was available during the relevant period, was barred by limitation. On th .....

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