Customs, Excise and Gold Tribunal - Mumbai
Bharat Paints & Chemicals Industries vs Commissioner Of Customs And Central ... on 9 October, 2001
Equivalent citations: 2002(145)ELT632(TRI-MUMBAI)
JUDGMENT Jyoti Balasundaram, Member (J)
1. The demand confirmed in the present impugned order is the result of classification of picture varnish, paper coating and paper glazer manufactured by the appellant herein under Chapter CET sub-heading 3208.90. On hearing both sides we note that the classification arrived at by the department has been upheld by the Tribunal in its order No. C-II/1053-54/2000/WZB/wrb dated 01/04/2000.
2. However, even though the classification dispute stands settled against the assessee they are still entitled to succeed in the appeal on the ground that the show cause notice although issued within the normal period of limitation of six months alleges intention to evade payment of duty and hence the Superintendent was not competent to issue the notice.
3. Following the ratio of the decision of the Tribunal in their own case cited supra (in appeal No. E/825-R/95-Bom) we set aside the demand on the ground of lack of jurisdiction to issue show cause notice and allow the appeal.