9911796707
TMI Blog2008 (5) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... davarte, Advocate, for the Respondent. [Order per : A.K. Srivastava, Member (T)]. - This is an appeal filed by the Revenue against the Order-in-Appeal No. RK/112/A/2003, dated 30-4-2003 passed by Commissioner of Central Excise (Appeals), Nagpur. 2. Heard both the sides and perused the records. 3. The facts of the case are that the Respondents are the manufacturers of sugar fal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re required to pay the basic excise duty @ 16% adv. (Rs. 84,164/-) and sugar cess @ Rs. 14/- per quintal (Rs. 8,663/-). They short paid basic excise duty to the tune of Rs. 31,561/- and cess of Rs. 8,663/- on the brown sugar cleared on 21-6-01 and 22-6-01. Accordingly, a show cause notice dated 3-7-2002 was issued to them which was adjudicated by the Assistant Commissioner vide Order dated 21-11-0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Assistant Commissioner on 19-4-2000. The Respondent neither preferred any appeal against the said classification declaration nor applied for any other sub-heading for the said product through any addendum or corrigendum to the said classification list. As such the classification of the said product was final. The Commissioner (Appeals) went beyond the scope of show cause notice, when he dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
