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M/s. Precision Rubber Industries Ltd. Versus Commissioner of Central Excise

Recovery of refund sanctioned - SCN - precedent - classification of goods - Held that: - It is strange that the appellant instead of honouring the liability for classification of the goods under Chapter Heading 8448.00, is arguing that this classification would be valid only for prospective period. Earlier the matter was before CESTAT for deciding the classification of the goods, though appellant contended that the classification of the goods would fall under Chapter Subheading 4009.99 which car .....

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e only prospective operation is misplaced. Earlier for classification of the subject goods, the appeal was filed by the appellant; the Tribunal before admitting the appeal vide its Stay Order No.375/1996 dated 25.10.1996 asked the appellant to make a pre-deposit ₹ 8 lakhs. This pre-deposit cannot be refunded when there is further liability of ₹ 3,32,025/- after the classification is finalized by the Tribunal under Chapter subheading 8448.00. - The decision in the case of Precisio .....

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. against the Order-in-Appeal dated 21.3.2003 passed by Commissioner (A) of Central Excise, Bangalore-I. The impugned Order-in-Appeal ordered recovery of refund amount of ₹ 8 lakh sanctioned to the appellant vide Order-in-Original dated 29.11.2001. 1.1 In this case, the goods were held to be classifiable under Chapter Subheading No.8448.00 of Central Excise Tariff vide CESTAT s Final Order No.585/1998 dated 19.3.1998. Thereafter assessee-appellant filed refund claim of ₹ 8 lakh for t .....

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ed by the Revenue before Commissioner (A), who vide his order dated 21.3.2003 allowed Department s appeal and ordered recovery of ₹ 8 lakhs from the assessee-appellant. The assessee-appellant is in appeal before the Tribunal against this order passed by Commissioner (A). 2. The appellant has been represented by the learned advocate, Shri Prithviraj Choudhary and Revenue has been represented by learned AR, Shri Parashiva Murthy. 3. Based on the appeal memorandum, the learned advocate, for t .....

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ssification under Chapter Subheading 8448.00 and this classification can only have prospective application and the same cannot be applied retrospectively. (iv) In support, the appellant relies on the following case laws: a. Nestle India Ltd. vs. CCE, New Delhi: 2001 (132) E.L.T. 134 (Tri.-Del.) b. Collector of Central Excise vs. Bright Brothers Ltd.: 1991 (52) E.L.T. 385 (Tribunal) c. Best & Crompton Engg. Ltd. vs. CCE, Chennai: 2000 (121) ELT 272 (Tribunal-LB) 4. Learned AR reiterated the f .....

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CE, Mumbai-IV: 2005 (183) E.L.T. 218 (Tri.-Mumbai) b. Commissioner of Central Excise, Shillong vs. Woodcraft Products Ltd.: 2002 (143) E.L.T. 247 (S.C.) c. Kirit Packaging Industries (P) Ltd. vs. Collector of C. Excise, Vadodara: 1994 (71) E.L.T. 369 (Tribunal) d. VBC Industries Ltd. vs. Union of India: 1999 (114) E.L.T. 378 (A.P.) 5. We have carefully considered the facts on record, the submissions of both sides and the case laws cited. 6. It is strange that the appellant instead of honouring t .....

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