Itc Ltd vs Cce, Kolkata Iv on 18 September, 2019
10. Per contra, Sri Anoop Singh, ld. Joint Commissioner,
supported the findings of the lower authorities. He would
inter alia refer to the findings in OIO wherein the
Adjudicating Authority has held that the appellant having not
challenged the self-assessment, cannot now question
classification and claim refund. Reliance in this regard was
9
Excise Appeal Nos. 40373-40397 of 2015
placed on the decision of Apex court in ITC Limited Vs CCE
Kolkata-IV - 2019 (9) TMI 802 - SUPREME COURT.