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TMI Blog2024 (9) TMI 1728X X X X Extracts X X X X X X X X Extracts X X X X ..... hri Tara Prakash, Deputy Commissioner (Authorised Representative) for the RAJU This appeal has been filed by M/s Cargil India P. Limited against demand of Central Excise duty, interest and imposition of penalty. 2. Learned counsel pointed out that that the appellants were engaged in the manufacture of products from crude palm oil. The appellants also manufactured the item namely, "Palm steari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said Exemption Notification read as follows: Sl. No. Chapter Heading Description of Excisable goods Rates Condition No. 9 1507 to 1515 All goods other than crude palm stearin Nil - In December 2010 Hon'ble Apex Court vide decision dated 15.11.2010 in the case of CCE vs Jocil reported in 2011 (263) ELT 9 (SC) held that PS is classifiable under CETH 3823 1112 and not under CETH 1511 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd therefore it was a matter of interpretation and in those circumstances no intention to evade could have been attributed to the appellants. He further argued that proceedings cannot be initiated on the basis of subsequent decision of Apex Court as held by Hon'ble Apex Court in the case of Saraswati Agro Chemicals P. Ltd. (2023) 8 CENTAX 140 (SC). 3. Learned Authorised Representative relies on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are classifiable under Chapter 15 and not under Chapter 38 therefore. The bonafides of the appellant, therefore, cannot be doubted. In these circumstances, we do not find any merit in invocation of extended period of limitation to demand Central Excise duty, interest and to impose penalty under Section 11C. The Show Cause Notice is therefore, set aside on account of limitation. The appeal is allow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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