2014 (3) TMI 972 - SCH - Central Excise

Classification of HDPE Tapes Assessment Provisional or Not - Supreme Court after condoning the delay admitted the appeal of the Revenue filed against the order of Tribunal 2013 (10) TMI 1146 - CESTAT NEW DELHI , wherein Tribunal held that order classifying the goods not to be treated provisionally merely because the appeal or other proceedings questioning the correctness of the such order are pending before the higher authorities and for establishing the clearances to be on the provisional basis, an order under Rule 9B of the erstwhile Central Excise Rules, 1944 and clearances / payment of duty on provisional basis is essential. As such, we hold that the assessment were not provisional as held by Commissioner (Appeals).

Summary

Supreme Court condoned delay, admitted the case, and expedited the hearing. Case citation: 2014 (3) TMI 972 - SC. Judges: Anil R. Dave and Shiva Kirti Singh.