2019 (2) TMI 1166

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..... V/s CCE & ST, Meerut [2016 (9) TMI 1230 - CESTAT ALLAHABAD], where in this Tribunal had held that in view of classification of Gloves by Central Board of Excise & Customs through notification issued for the purpose of fixing drawback rate, the same goods were classified under Chapter 95 and therefore, they are classifiable under Chapter 95 and that Revenue could not change its stand - appeal dismi .....

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..... submissions filed by the respondent in the form of cross-objection. We note that learned Commissioner (Appeals) has allowed the benefit to the respondent on limitation holding that the respondent did not have any intention to evade payment of duty and confirmed the demand for the normal period of limitation. The revenue has challenged the said order contending that the learned Commissioner (Appeal .....

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..... view of classification of Gloves by Central Board of Excise Customs through notification issued for the purpose of fixing drawback rate, the same goods were classified under Chapter 95 and therefore, they are classifiable under Chapter 95 and that Revenue could not change its stand. We, therefore, do not find any merits in the ground of appeal raised by Revenue. It was classified by the learned .....

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