2014 (9) TMI 560 - HC - Central Excise

Invocation of extended period of limitation - Did the Tribunal fall into error in holding that the extended period of limitation invoked against the assessee in terms of Section 11A of the Central Excise Act was not justified, in the circumstances of the case - Held that - Order-in-Original dated 13.01.2010 in addition to deciding questions of limitation and penalty also decided the dispute regarding classification and held that Nestle Tea Premix should be classified under Chapter sub heading 2101.20 of the Central Excise Tariff Act, 1985. jurisdiction of the High Court as an appellate forum would depend upon the issues adjudicated and decided in the order in original. The order in original decided the dispute relating to rate of duty. appeal is not maintainable before the High Court. The same is returned - Decided against Revenue.

Summary

The High Court judgment dealt with a dispute regarding the classification of 'Nestle Tea Premix' under the Central Excise Tariff Act. The Court found that the appeal was not maintainable before them and advised the appellant to file an appeal before the Supreme Court if advised.