9911796707
TMI Blog2018 (9) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... 020 of Central Excise Tariff Act, 1985 is appropriate. Time Limitation - Held that:- As in this case on 1.11.2011, the appellant wrote a letter to the department for change of their classification and also filed ER-1 return accordingly. As the said fact was in the knowledge of the department since 2011, therefore, the show cause notice issued to the appellant on 2.1.2017 is barred by limitation. For the period within limitation the appellant is liable to pay duty along with interest - penalty not warranted as the action of the appellant was in the knowledge of the department itself - appeal allowed in part. - E/ 51383/2017-DB - Final Order No. 52859/2018 - Dated:- 10-8-2018 - Mr. Ashok Jindal, Member (Judicial) And Mr. Bijay Kumar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period of limitation is not sustainable. Consequently, no penalty is imposable on the appellant. He also submits that it is an issue of classification of the product as per the understanding of the appellant. Therefore, no mala fides can be attributable against the appellant for non-payment of duty. 4. On merits, it is the submission that as per the Tariff Heading No. 48173090, it is their understanding that they are manufacturing boxes and these boxes has not relevance with containing assortment of paper stationery therefore, the merit classification of their goods is CETH 48173090. It is the submission that the Sr. N0. 48192020 also for classification for boxes but that is not applicable to their case. In alternate, he submits that al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paperboard, containing an assortment of paper stationery; 4817 30 10 Writing blocks............................. 4817 30 90 Other.............................................. 4819 Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like 4819 10 Cartons, boxes and cases, of corrugated paper or paperboard. 4819 10 00 Boxes............................ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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