9911796707
TMI Blog2018 (8) TMI 1666X X X X Extracts X X X X X X X X Extracts X X X X ..... period, no liability is cast upon the appellant for the disputed period irrespective of the benefit of Notification No. 23/2003-CE - the final order is modified as: after the first sentence the following portion may be deleted:- “The claim for exemption under Notification No. 23/2003-CE, wherever duty is payable is not sustainable in view of violation of condition No. 3 (i) of the notification as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CT)/40194/2018 in E/40323/2013 ORDER Per: V. Padmanabhan, The present applications for rectification of mistake apparent on record have been filed in relation to the Final Order Nos. 42061-42073/2017 dated 15.09.2017. In this connection we heard the Ld. Counsel, Shri Muthu Venkataraman on behalf of the applicants and the Ld. AR, Shri K.P. Muralidharan, AC, on behalf of the Revenue. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has no objection. 4.1 After hearing both the sides and on perusal of records, we note that in the final order referred above, the Tribunal after careful consideration of the two alternate classifications for the products under Chapter 38 and Chapter 31 has ordered classification of the product under CETH 3101 0099. Since the above CETH carries 'nil' rate of duty during the disputed peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The present jurisdiction and address of the respondent is as follows:- The Commissioner of GST Central Excise, No.1, Williams Road, Trichy Accordingly, the miscellaneous applications are allowed and the jurisdiction and address of the respondent is changed from CCE, LTU, Chennai to The Commissioner of GST Central Excise, No. 1, Williams Road, Trichy. 7. All the miscellaneous appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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