2018 (11) TMI 344 - AT - Central Excise

Demand of duty on the basis of classification list - time limitation - Held that - The consequential to the classification dispute, the demand raised for the period from September 1991 to July 1993 was set aside, though on the ground of limitation by this Tribunal. Therefore no purpose will be served if any issue of classification is decided in the present appeal - the appeal become infructuous and disposed of without deciding the issue of classification.

Summary

Issues Involved: Classification dispute leading to demand of duty, appeal against classification list approval, limitation period for demand, consequential effect of classification dispute on demand raised

The judgment pertains to an appeal before the Appellate Tribunal CESTAT AHMEDABAD regarding a classification dispute and the consequent demand of duty. The appellant's classification list was approved in 1993, and an appeal was filed against it in 1994. The Commissioner (Appeals) remanded the matter for issuing a show cause notice, which was done in 2008. The subsequent adjudication led to an order in appeal in 2008, challenged in the present appeal.

The appellant argued that a demand of duty confirmed due to the classification list was set aside by the Tribunal in a previous case on the grounds of limitation. The Revenue, represented by the Deputy Commissioner, reiterated the findings of the impugned order.

Upon considering the submissions and records, the Tribunal noted that due to the classification dispute, the demand raised for the period from September 1991 to July 1993 was set aside by the Tribunal in a previous case on the grounds of limitation. Therefore, the Tribunal concluded that deciding the issue of classification in the present appeal would serve no purpose.

Consequently, the appeal was deemed infructuous and disposed of without deciding the classification issue. The judgment was dictated and pronounced in an open court by the Tribunal members.