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TMI Blog2007 (1) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... y sought classification under CH 6217.90. Revenue felt later that the imported goods are classifiable under CH 58.04. Therefore, Show Cause Notices were issued under Section 28 demanding differential duties. The lower authority confirmed the demand. The party approached the Commissioner (Appeals), who passed the impugned orders. In the impugned orders, in respect of the first demand, the Commissioner (Appeals) accepted the party s contention that the demand is time barred, as the Show Cause Notice was not served on the party but on the CHA. In respect of the second demand, the Commissioner (Appeals) gave a finding that the classification of the impugned goods under CH 58.04 is in order and, therefore, he upheld the demand. 3. Revenue is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service. The Bill of Entry was assessed on 24-10-2002 and the Department issued Show Cause Notice a day before the expiry of limitation and the Show Cause Notice, though addressed to the party, was served on the CHA. The Apex Court, in the case of CC v. Trivandrum Rubber Works - 1999 (106) E.L.T. 9(S.C.), held that the notice for short levy is required to be served on the person chargeable with duty. Notice addressed to importer but served on the clearing agent on the last day before the expiry of the period of limitation, but served on the importer himself after the expiry of limitation is not a valid service. The ratio of the above decision has been followed in various other cases, (iii) On merits also, the party has a strong case fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s confirmed the reclassification of the goods and has upheld the demand in the other case in the Order in Appeal. Therefore, the demand is sustainable on merits of the case (iii) Further, on the point of issuing demand without challenging the assessment order, the learned JDR pointed out that in quite a few cases, the Tribunal has granted refund to the parties even when they had not challenged the assessment order. In those cases, the ratio of Priya Blue decision has not been followed. In this case also, the same principle should be followed by the Tribunal. 7. We have, gone through the records of the case carefully. The short levy arises on account of classification. Two Bills of Entry were filed. In respect of one Bill of Entry, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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