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2019 (4) TMI 255

Slabs - classifiable under heading 6802 21 90 or not? - benefit of N/N. 4/2006-CE dated 01.03.2006 - Held that:- As per Section 28, the notice to be given to the person who is liable to pay the duty - In this case, the appellant are only person who are liable to pay the duty and the notice should have been served on the appellant - Unless otherwise, the other person, in this case the CHA, is specifically authorized for the purpose of receiving the less charge demand notice. Nothing is on record to show that the appellant has specifically given authorization to the CHA for receiving the less charge demand notice. - The appellant received the less charge demand notices from their CHA M/s. Shakti Enterprises Pvt. Limited only on 23.08.2008 .....

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entry in the Notification No. 12/2012-CE dated 17.03.2012 wherein the Customs Tariff Heading 6802 21 90 also added therefore, this amendment is clarificatory. In this regard, the Board has issued a Circular under DOF No. 334/3/2012-TRU dated 16.03.2012 wherein as per Para 13, it was clearly clarified that the benefit of concessional rate of ₹ 30.00 per square meter is available to polished marble slabs of 68022190 under the Notification No. 4/2006-CE. Therefore, as per Circular, the appellant is entitled for the exemption. He further submits that the less charge demand notices were initially delivered to their CHA which were not forwarded to them and the same were received by the appellant at a much later date i.e. beyond six months .....

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ding service of less charge demand notice, he submits that the CHA is the agent of the appellant and therefore, the service of notice to CHA is as good as service of notice to the appellant and on that account, demand notice cannot be dropped. 4. We have carefully considered the submissions made by both the sides and perused the record. We find that there are two issues to be decided. One is that whether the service of less charge demand notice was made properly in accordance with the law to the appellant and if not, then whether the demand is time-barred and second, whether the appellant imported goods i.e. Polished Marble Slabs under CTH 68022190 is eligible for exemption Notification No. 4/2006-CE. As regards the issue of service of less .....

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CHA was over. Thereafter, the less charge demand notices were issued mentioning date that is, 0.9.2007 (0/9/2007). Therefore, at the time of issuing the less charge demand notice, the CHAs job of clearance of goods was clearly completed. Moreover, the CHA has not been authorized to receive the less charge demand notices. In that case, the service of less charge demand notice served on CHA is not valid service of notice to the appellant. The appellant received the less charge demand notices from their CHA M/s. Shakti Enterprises Pvt. Limited only on 23.08.2008 i.e. much after the lapse of six months time provided under Section 28 of the Customs Act, 1962. Therefore, all the less charge demand notices are time-barred. Accordingly impugned ord .....

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