2018 (8) TMI 90

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..... the issue on limitation - appeal allowed by way of remand.
HON'BLE MR. RAMESH NAIR, HON'BLE MEMBER (JUDICIAL) And HON'BLE MR. RAJU, HON'BLE MEMBER (TECHNICAL) For Appellant : Sh. Hardik Modh (advocate) For Respondent : Sh. K. Kinariwala (AR) ORDER Per : Mr. Ramesh Nair The brief facts of the case are that the appellant company engaged in the manufacture and sale of Printed Paper Label and Printed Film Labels fall under chapter 48-49 respectively of the First Schedule to Central Excise Tariff Act, 1985. In pursuance of an intelligence to the effect that the appellant company are indulging in evasion of Central Excise duty by way of clearing the excisable goods, namely, Printed Film Labels under chapter sub heading 49119990 at .....

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..... uppression of fact on the part of the appellant. Hence, the demand is not sustainable for the longer period on the ground of time bar. He also submits that since there is no malafide intention penalty against the appellant company as well as personal penalty against the director are not imposable. He placed reliance on the following judgments: Sudio Printal (New Delhi) Pvt. Ltd. Vs Commissioner of C. Ex. Delhi-I-2004 9172) ELT 402 (Tri. Del) Cadila Laboratories Pvt. Ltd. Vs CCE Vadodara-2003 (152) ELT 262 (SC) Mafatlal Industries Ltd. Vs CCE Ahmedabad-II 2003 (161) ELT 251 (Tri. Mum) S K Enterprises vs CCE Delhi 2004 (175) ELT 686 (Tri. Del) Komal Trading Co. vs CC (Import), Mumbai- 2014 (301) ELT 506 (Tri. Mum) 3. Sh. K.J. Kinari .....

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..... ip;……………………………………………………………………………………………………………………………………………… ……………………………………."I find that lower authority has rightly discussed the explanatory notes of HSN in the impugned order and concluded that classification of the product under chapter 39 and also arrived at the conclus .....

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