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M/s Amoli Organics Ltd., Shri Parenky Chamrashekar, Shri Vilash Yashwant Patil Versus Commissioners of Central Excise, Customs and Service Tax-Daman

2016 (1) TMI 336 - CESTAT AHMEDABAD

Extended period of limitation - wrong classification of the product of Diclofenac Potassium Diclofenac Diethyl Ammonium and Diclofenac Free Acid in the classification limit. - Benefit of exemption notification No. 6/94-CE dated 01.03.1994, 8/95-CE dated 09.02.1995 and 8/96-CE dated 02.03.1996 - Confiscation of land building, plant and machinery under Rule 173 Q (2) (a) - Held that:- the Central Excise Officers approved the Declaration dated 01.10.1995 filed under Rule 173 B of the erstwhile Rule .....

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nd penalties on the appellant company and other appellants are set-aside on the ground as barred by limitation - Decided in favour of assessee. - Appeal No. : E/1345-1347/2007 - Order No. A/11389-11391/2015 - Dated:- 7-10-2015 - MR. P.K. DAS, MEMBER (JUDICIAL) AND Mr. P.M, SALEEM, MEMBER (TECHNICAL) For the Petitioner : Shri Paritosh Gupta, Advocate For the Respondent : Shri Alok Srivastava, Authorised Representative ORDER Per: P.K. Das After hearing both the sides and on perusal of the records, .....

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t and also imposed penalty on the Director and Employee of the appellant company, appellants herein. It has also confiscated the land building, plant and machinery under Rule 173 Q (2) (a) of the erstwhile Rules and imposed redemption fine of ₹ 35,00,000.00. 2. The Learned Advocate on behalf of the appellants submits that it is a second round of litigation. The Tribunal by Final Order No. A/381-383/WZB/2005 dated 1.09.2005 remanded the matter. He fairly submits that the demand of duty by s .....

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hat the appellant misclassified the goods in their classification list. So, the extended period of limitation would be invoked. 4. On perusal of the records, we find that the dispute relates to products namely; Diclofenac Potassium Diclofenac Diethyl Ammonium and Diclofenac Free Acid classifiable under Chapter Heading No. 2942.00 of CETA 1985. The Tribunal by Order dated 01.09.2005 remanded the matter with the observations, as under:- 3. Ld. Advocate appearing for the appellant submits that even .....

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he appellants have not taken this plea before the lower appellate authority nor has he submitted a copy of Martindale Extra Pharmacopoeia, which he now submits before us. We find that the lower authority did not have the benefit of this evidence. The matter needs to be remanded with directions to the lower appellate authority who should take into consideration the decisions of the Tribunal cited supra and the copy of Martindale Pharmacopoeia now placed before us and decide the matter afresh afte .....

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the material facts from the Department by mis-classify in the product of Diclofenac Potassium Diclofenac Diethyl Ammonium and Diclofenac Free Acid in the classification limit. We find that the Central Excise Officers approved the Declaration dated 01.10.1995 filed under Rule 173 B of the erstwhile Rules. There is no dispute that the appellant declared the product and claimed the benefit of the exemption notification. In our considered view, the claim of exemption notification in their Declarati .....

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