2023 (4) TMI 1013

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..... for the appellant Mr A. Rangadham, A.R. for the Respondent ORDER The appellants have been classifying their product Di-calcium phosphate under 23099010 whereas the Department was classifying the same under 28352500. Accordingly, the demand was made and after due process Excise Duty of Rs 1,37,09,344/- was confirmed against the appellant along with interest and penalty. Agitated by this impug .....

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..... n No 4/2016 CE(NT) dated 12.02.2016 has been issued in terms of Section 11C clarifying that for the period 01.02.2008 to 01.02.2014, the goods need not be classified under CET 2835. 4. The learned AR reiterates the submission of the Adjudicating Authority. 5. Heard both sides. 6. From the cited case laws it is seen that based on Notification No 4/2016, Appeals have been allowed, in the present .....

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