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TMI Blog2015 (10) TMI 444X X X X Extracts X X X X X X X X Extracts X X X X ..... where the Revenue could invoke the provisions of proviso to Section 11A of the Central Excise Act and take benefit of the extended period of limitation. From the facts noted above, it becomes clear that the Department had issued Show Cause Notice way back on 18.02.1994 asking the appellant to reclassify the goods under Chapter Heading 3920. Therefore, all relevant facts were within the knowledge/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mazumdar, Adv., M/s Gagrat Co. For the Respondent : Mr. K. Radhakrishnan, Sr. Adv., Ms. Aruna Gupta, Adv., Mr. Arijit Prasad, Adv., Mr. B. Krishna Prasad, Adv. ORDER The appellant-assessee herein is engaged in printing of PVC films/ sheets at its factory located in Daman. The appellant has classified its goods under Chapter Heading 4901 of the Schedule to Central Excise Tariff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wrongly cleared under Chapter Heading 4901 and instead appropriate classification was 3926.90. On that basis, differential duty was demanded and interest and penalty were also proposed. The appellant filed its reply stating the facts mentioned above, submitting that the goods were rightly classified under Chapter 4901. The contention of the appellant was not accepted resulting into passing of Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of printing of PVC films/ sheets as motif and pictorial representation falling under Chapter 49 of Central Excise Tariff Act, 1985, in order to mislead the department and taken undue advantage of Section Note 2 of Section VII of the said Act. The appellant had challenged the Order-in-Original before the CESTAT, also on the ground that it was barred by limitation. The CESTAT has, however, not go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said Show Cause Notice was even dropped. Therefore, under the aforesaid circumstances, by no stretch of imagination, the appellant can be treated as a person who had misled the authorities or made any mis-statement / mis-declaration. The appeal is allowed on this ground itself without going into the issue of classification setting aside the impugned order. As a result, the impugned orders p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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