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TMI Blog2017 (8) TMI 1413X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee, the notice(s) is required to be adjudicated upon by the Central Excise Officer issuing such notice under Section 11A which order can be the subject matter of further proceedings under the Act. The situations in which an assessee can legitimately deny its liability to pay duty even after accepting a classification may be so myraid that it is not for the Court to speculate the same. The very fact that the requirement of giving notice has been statutorily engrafted casting a mandatory character to the said requirement is sufficient for the Court to take the view that in the present appeals the demands raised for payment of duty following the classification under Chapter Sub-Heading 3920.32 without giving the assessee an opport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. The respondent-assessee had claimed classification of the High-Density Polyethylene (HDPE) tapes, fabrics and sacks manufactured by them under Chapter Sub-Heading 3926.90 of the Act. The appellant-Revenue claimed that Chapter Sub-Heading 5406.90 was more appropriate. The Collector (Appeals) upheld the classification insisted upon by the Revenue/Department on the basis of which as many as 10 notices under Section 11A of the Act were issued to the respondent-assessee for payment of differential/short paid duty under Chapter Sub-Heading 5406.90. 5. While the aforesaid show-cause notice(s) were yet to be finally adjudicated, the learned Appellate Tribunal by order dated 29.09.1992 held that the subject goods were correctly classifiable un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . We have heard the learned counsels for the parties and perused the relevant material. 8. The argument of the appellant-Revenue made by Shri K. Radhakrishna, learned senior counsel, in short, is to the effect that as the respondent-assessee had accepted the classification made by the Tribunal by its order dated 29.09.1992 under Chapter Sub-Heading 3920.32 there is no requirement of any further notice under Section 11A of the Act, as acceptance of the classification amounts to an acknowledgment of the duty liability following such classification. 9. The above position has been contested by Shri Saurabh Suman Sinha, learned counsel appearing for the assessee-respondent No.1, who submits that the requirement of giving a reasonable oppor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e reply of the assessee, as may be. Alternatively, Section 11A contemplates a period of limitation for giving of the notice which gets extended in case of suppression, mis-statement etc. This could be another defence open to an assessee in support of his claim of nil duty liability while, at the same time, accepting the classification made. 11. The situations in which an assessee can legitimately deny its liability to pay duty even after accepting a classification may be so myraid that it is not for the Court to speculate the same. The very fact that the requirement of giving notice has been statutorily engrafted casting a mandatory character to the said requirement is sufficient for the Court to take the view that in the present appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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