9911796707
TMI Blog2018 (9) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... eedings initiated against the respondent under Central Excise Act, 1944 was settled by the decision of the Hon’ble High Court of Bombay against them in 2008 and can be said to have attained finality only then. That the decision of the Hon’ble High Court of Bombay upheld the contention of the investigating authority does not in any way dilute the existence of a dispute which had to be resolved by j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ains to import of various electrical switch gear products between December 2006 and December 2007 on which additional duty was assessed on the declared value and not on the retail selling price applicable under section 4A of Central Excise Act, 1944. Narrating the background, Learned Authorised Representative points out that the switch gear products manufactured by M/s Larsen and Toubro Limited ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n places the dispute beyond the scope of conditions precedent to invoking the extended period under section 28 of the Customs Act, 1962. 5. According to the grounds of appeal, the notification for coverage under section 4A of Central Excise Act, 1944 had been issued on 1st March 2002 and 1st March 2006 despite which the respondent had avoided such assessment by marking on the packages that that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order, in view of the notifications of 2002 and 2006 bringing the impugned goods under section 4A of the Central Excise Act, 1944. 7. The proceedings initiated against the respondent under Central Excise Act, 1944 was settled by the decision of the Hon'ble High Court of Bombay against them in 2008 and can be said to have attained finality only then. That the decision of the Hon'ble High Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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